Abstract

The modern tendencies of the real estate market and also the basic aspects of formation and reflection of the cost price of real estate objects sold in the field of medicine and health care on the accounts of bookkeeping are considered in the present work. The author raises the question of the accounting of the expenses accumulated when carrying out investment activity in construction and considers the order of their distribution on finished objects of real estate. The author also emphasizes the importance of the recognition of the cost of sales of the development company in the correct period and, guided by professional judgment, offers typical accounting entries for the reflection of the cost of production in the accounting.

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