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SELF-ASSESSMENT: ACCOUNTING SYSTEM |
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See My Assessment |
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Weight |
Weight |
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Accounting Foundation & Software Setup |
Chart of Accounts Structure |
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We use basic accounting software, set up generically with no construction focus. |
Chart of Accounts is messy or inherited from a prior business or bookkeeper. |
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We use accounting software, but job costing and reports don’t match how we run projects. |
Accounts exist, but income, COGS, and overhead are mixed or unclear. |
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Accounting software is configured for construction; Chart of Accounts is mostly correct. |
Chart of Accounts follows construction best practices but needs cleanup. |
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Accounting system supports job costing, WIP, and project tracking with minor gaps. |
Chart of Accounts aligns with how we estimate and manage projects. |
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Accounting platform is fully configured for construction and supports decision-making. |
Chart of Accounts is standardized, intentional, and supports financial analysis. |
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Cost Codes & Job Costing |
Project Setup & Job Structure |
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No cost codes; expenses are tracked only at a high level. |
Projects are created inconsistently or not at all in accounting. |
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Some cost codes exist, but they’re inconsistently used. |
Projects exist, but costs and income are often posted incorrectly. |
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Cost codes exist and are used, but estimates don’t always match actuals. |
Projects are set up consistently with basic controls. |
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Cost codes align with estimating, job costing, and reporting. |
Each project has budgets, cost codes, and tracking in place. |
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Cost codes are standardized, audited, and drive profitability analysis. |
Project setup supports forecasting, WIP, and margin management. |
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Work-In-Progress (WIP) & Revenue Recognition |
Billing, Invoicing & Customer Deposits |
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We don’t track WIP or understand revenue recognition. |
Invoicing is inconsistent; deposits are not tracked properly. |
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We attempt WIP but don’t trust the numbers. |
We invoice regularly but struggle with retainage and deposits. |
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WIP is calculated periodically with help from our accountant. |
Billing is mostly accurate, but reporting is confusing. |
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WIP is reviewed monthly and tied to financial statements. |
Billing, deposits, and retainage are tracked correctly. |
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WIP is accurate, timely, and drives cash and profit decisions. |
Billing systems align cleanly with contracts and financials. |
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Change Orders & Cost Control |
Financial Reporting & Monthly Close |
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Change Orders are informal and often missed financially. |
Financial reports are late, inaccurate, or ignored. |
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Change Orders exist but aren’t tracked in accounting. |
We review reports, but don’t trust or understand them. |
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Change Orders are tracked but not consistently tied to job cost. |
Financial reports are mostly accurate but lack job-level clarity. |
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Change Orders are integrated into budgets and reports. |
Monthly close process exists with reliable reports. |
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Change Orders are fully controlled and analyzed for margin impact. |
Financial reports drive weekly and monthly decisions. |
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Cash Flow Visibility |
Roles, Responsibility & Oversight |
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Cash flow surprises are common. |
No one clearly owns accounting accuracy. |
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We look at bank balances but not projections. |
Bookkeeper handles entries; owner reviews occasionally. |
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Cash flow is reviewed monthly with limited forecasting. |
Roles are defined but accountability is loose. |
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Cash flow is forecasted and reviewed regularly. |
Clear responsibility for accuracy and review exists. |
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Cash flow planning is proactive and strategic. |
Accounting oversight is disciplined and documented. |
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Integration with Estimating & Operations |
Overall Accounting System Maturity |
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Accounting is completely disconnected from estimating. |
Accounting system is a liability. |
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Some alignment exists, but reports don’t match expectations. |
Accounting system exists but limits growth. |
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Estimating and accounting are partially aligned. |
Accounting system supports operations with effort. |
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Estimates drive job budgets and tracking. |
Accounting system supports management decisions. |
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Accounting, estimating, and operations are fully integrated. |
Accounting system is a competitive advantage. |
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