There is various documentation with which you can control the implementation of various works. When it comes to construction processes, the unified form KS-6a is used. This document is necessary not only for the contractor’s manager, it is extremely important for the customer and regulatory structures.
What is the KS-6a form
Contents:
In fact, this is a kind of journal, which is considered a primary accounting document. Its registration begins immediately after completion of construction or installation work. The document indicates not only all stages of work. The terms, conditions and specifics of their implementation are also specified here.
Journaling is mandatory. After all, the inspection is carried out not only by the head of the contracting company and the customer. The document is subject to verification by government regulatory organizations. This includes tax, construction supervision, etc. The customer himself has the right to monitor the correctness of the journal. Based on this, he accepts the job or has the right to refuse it.
Important facts about the work log
The main scope of application of the magazine is construction and installation work. The document is used by the organization engaged in construction and hired contractors. The journal is classified as primary accounting documents that describe certain features of construction.
With the help of such a log, construction can be checked not only by the contracting company and the customer, but also by control authorities, including tax and construction supervision authorities.
The customer has the right to control the process of filling out the work log by the contractor. Using this document, he also accepts the work performed. During the process of filling out the journal, the following are not allowed:
- inscriptions that are difficult to read;
- various blots;
- the inscription “Believe the Corrected.”
If errors were made, individual sheets can be replaced with new ones that will contain correct information.
Who fills out the KS-6 form
Filling out the sections of the journal is carried out directly by the manager (boss, foreman, etc.) from the contracting organization who is responsible for the performance of work in the field of construction of the facility. This person maintains the document from the beginning of construction and installation work, and information about his identity is located on the title page of the general work log KS-6.
In addition to the above employee, other managers may take part in filling out sections of the document:
- from among the directors of the organization carrying out a complex of works in terms of development;
- employees who are official representatives of the customer;
- representatives of the designer who were involved in the development and implementation of design solutions for a specific facility to be built.
Upon reaching agreement with supervisory structures, maintaining a general work log can be carried out in an electronic version. The only requirement is the fact of ensuring appropriate security for the information resource contained in this type of document.
Who signs the magazine at the enterprise?
The document (if completed correctly) requires signature by the following persons:
- first manager (CEO);
- chief accountant of the contracting company.
Who compiles the work log and how?
Responsibilities for filling out the work logbook fall on the representative of the contracting organization appointed responsible for this. To do this, an agreement must be concluded with it on the part of the customer.
The employee begins to draw up the document as soon as the builders have actually begun a particular construction process, and continues until the obligations for work on a specific construction site are fully completed. When filling out, different responsible persons may be involved:
- those who represent the customer;
- person from the developer;
- employees of the design organization that developed the project for the facility.
Based on the journal, which also performs a cumulative function, an acceptance certificate for completed work is subsequently drawn up, which also has a standard form - KS-2. These two documents always accompany each other.
Nuances of drafting
The frequency of registration and the timing of transfer of the journal to its destination are approved by the organization’s document flow schedule. An extract from the order is issued to each responsible person against signature. According to the schedule, each employee is assigned primary documents that he must fill out.
For the correct execution of the act, the control of work is reflected in the accounting journal. Attention is paid to stages, individual processes and the object as a whole. Even the chief engineer or another person from the contracting organization can be involved in the compilation. Before filling out, the journal is checked by an accountant, who determines whether the form meets the requirements of the organization’s Accounting Policy, and also evaluates the correctness of filling out the main details on the title page.
Creatures
If this is the construction of a house, or its reconstruction, then this work will require a lot of time and expense. And often, the customer wants to know at what stage its construction is now. Also, the developer himself needs to report on completed areas of work at certain intervals. In order to correctly display information regarding the work done, each site fills out a document - form KS-6a. This form reflects a record of all work performed.
This is a special type of documentation that is filled out in the case of:
- Construction of a new house;
- Reconstruction of an existing structure;
- When expanding the structure.
During the delivery of the building, authorized persons from the customer and the contractor sign acts confirming the completion of the relevant work, or other documents that confirm the delivery and acceptance of the construction results. And it guarantees that legal organizations have no claims against each other. Also, if after a certain time the parties have claims, then the errors that were made when drawing up this document may lead to legal proceedings.
The document allows you to control the following important aspects of the construction of the facility:
- Parameter of the quality of the work performed;
- Strict adherence to prescribed technologies;
- The period during which the work was completed and the presence of deviations from the requirements.
Thus, the KS-6a form will be able to protect the contractor from the hired organization in the event that they present unfounded claims. Safety will be created only if each stage of work is filled out correctly and accurately indicated.
What is written in the work log
The form of the journal is legally approved in Resolution of the State Statistics Committee of the Russian Federation dated November 11, 1999 N 100. The journal is compiled in relation to the site where construction or reconstruction, and sometimes expansion of facilities, is taking place. The latter can be of the same type and combined into a group or considered as separate structures.
To fill in, use the measurements taken. They are correlated with the standards and prices that are relevant at the time of construction. The following is recorded in the journal:
- Certain types of work. This may be the installation of specific structures, excavation, geodetic, finishing and other work.
- Measurements and estimates for a specific element, for example, foundations, floors, columns, wall panels, etc.
For individual works or designs, the journal records the order in which they are performed, as well as the conditions under which all processes are carried out, the timing and how well they were completed.
Rules for registering completed works
- The log is filled out for each calendar year. When the new year comes, a new magazine is started accordingly.
- Upon completion of registration, the log must be kept by the customer or the organization that operates the constructed facility. Shelf life - at least 5 years.
- The work log must have a serial number. The document is sealed and signed by the manager.
- The person who is responsible for filling out the work log is allowed to use form KS-6a as the basis for drawing up his own version. If required, you can add or remove a certain number of columns or rows, as well as sheets, but mandatory details cannot be excluded.
- The document must be laced with a thick thread. All pages inside are numbered in order.
Sample and form 2021
This year, there have been no changes in terms of the form of the journal and the requirements for filling it out. A ready-made example of a completed KS-6a form, which you can rely on as a sample, is given below.
Here's a blank form:
All empty fields are neatly crossed out with a simple straight line of the same color that was used to fill out the main part of the magazine.
NOTE. Corrections, blots, unreadable inscriptions, strikethroughs and the inscription “Believe what is corrected” are not allowed in the journal. The form must be filled out with the utmost care; if necessary, individual sheets with erroneous information are replaced with new ones with correct data.
Contents of the journal for accounting of work performed
When drawing up a document, you can use not only the State Statistics Committee Resolution. The procedure is also described in RD-11-05-2007. The form presented in it is sometimes used as an alternative to KS-6a . The unified journal form can be downloaded from the website. It has 2 main parts:
- Introductory. This part can be completed before construction work begins. The introduction is a title page on which information about the customer and the performing organization is indicated. For each of them, the following must be specified: what is the name of the organization;
- her contacts;
- legal address.
Title page
The title page provides introductory information. At the top of the document, the journal form for OKUD - 0322006 is indicated. The following information follows:
- What is the name of the customer organization, its address, telephone number and fax number via OKPO.
- The name of the contractor organization with the same data that was indicated for the customer.
- Where is the construction site located, its name. .
- What is the name of the construction project?
- Number of the contract under which the work is being carried out.
- Date and type of transaction.
After these data, indicate for which year the work log . What else should be on the title page:
- How much does construction cost under a contract or subcontract? The data is taken from the estimate or contract.
- The signature and its decoding, as well as the position occupied by the author of the document.
- The same as in the previous paragraph, but only for the person who verified the document.
Tabular part - even pages
work log table consists of 46 columns. There are 23 columns on the page, which should be printed on even pages. Information to be provided by column:
- What number is the work in the magazine itself?
- Position of the same work, but according to the estimate.
- What is the name of the work performed or the structure installed?
- Unit price, in particular its number. If the contract already indicates a clear cost of the work, then you can put a dash in this paragraph.
- In what units is it measured? For example, if this is a road surface device, then you can specify m2.
- How much does a unit of work cost, for example, the cost of 1 m2 for asphalting.
- Scope of work according to estimate. For the example taken, this could be a number that shows how many square meters there are. m needs to be asphalted.
- Contract price in rubles. This value is calculated by multiplying the 2 previous columns (No. 6 and No. 7).
Counts 9 to 23
Columns 9 to 23 in the table header are combined with one title: “Work completed.” This part provides information about the work performed for each month, starting from January and ending in May. All months have 3 columns with the same name. All fields must be filled out correctly. For all months the following must be indicated:
- the volume of work already completed;
- how much do they cost (in rubles);
- the price of all work performed during the entire construction process.
In the line with the cost of work that is actually completed, the amount will increase every month. The value is obtained by adding the numbers in the corresponding columns from the very beginning of the year. So, for example, it will be necessary to add the values in column No. 11 with the indicator in column No. 13 and write them in column No. 14.
Odd pages
Odd-numbered pages contain information about the remaining months, i.e. from June to December. Columns 24 to 44 are intended for them. Enter the same values here as for months on even-numbered pages. In column No. 45 you must indicate the total volume, and in column No. 46 - the total price of all work performed for all months of the year.
If there were any costs, they must be added to the corresponding values in “Total” and recorded in the “Total” column. You can fill in data, especially numerical data, not only manually. For this purpose, it is possible to use special computer programs, for example, in Excel, where you can configure the values in the required columns to be automatically added up. In this case, it is necessary to save both the document itself and the medium on which it was recorded.
Important information when filling out the work log
Engineers often debate whether such a log should be maintained. There is only one answer here - maintenance is mandatory, since it is used to control individual structural elements or specific types of work.
In the absence of form KS-6a, tax inspectors may present a violation of the law. In addition, in such cases, there is reason to believe that both KS-2 and KS-3 are drawn up incorrectly, since the document serving as their basis is missing. In this case, the organization may be subject to various claims:
- Failure to comply with rules regarding reporting of income and expenses, as well as in relation to objects that are subject to taxation.
- There is no right to a tax deduction, since it is possible only after registration and with the availability of accompanying documents.
- “Withdrawal” of expenses for construction and installation work, if they are not confirmed by forms KS-2, KS-3 and KS-6a.
Why is KS 6 needed in construction?
This is a kind of journal, only instead of illustrations it contains notes about the technology used, the deadlines agreed upon by the parties, the actual completion of a particular cycle, etc. In a word, all significant processes are recorded in it.
IMPORTANT: This is not just a journal, but a document endowed with legal force and capable of:
- Provide reasons for the customer's claims.
- Protect the contractor if he does not commit violations.
- Identify the basis for consumer complaints.
- Contribute to the settlement of pre-trial disputes.
- Become strong evidence in court proceedings.
Form KS-6 - what is it?
When drawing up an agreement, the latter must certainly contain a clause on the use of the KS-6 form. Is it something else? No, this is the same journal of work performed, for the maintenance of which the KS-6a form is required.
Briefly about the most important features of the document:
- Data is entered within one calendar year. If the work lasts several years, then at the beginning of each year a new one is started.
- The full name and address of the object, customer, contractor with legal addresses and telephone numbers are required.
- Records cannot be kept in any form, only in KS-6. and can be in Excel format.
- All kinds of corrections, illegible words, numbers, etc. are prohibited.
- It is convenient to work with the document in the SmetaWIZARD program.
- The signature of the general director, chief accountant, and the seal of the enterprise are required.
Is it possible to work in construction without KS-6
It seems that it is believed that the KS-6 form does not have mandatory status, and therefore it is impossible to hold people accountable purely for its absence. True, but you can be cited for violations, and why work without it if it is a direct reflection of the quality of the work performed.
General journal title page
From the point of view of seasoned civil engineers, the magazine is a must. It plays the role of the main document on the basis of which the COP-2 and COP-3 reports are compiled. That's why:
- In the absence of KS-6a, other documents (KS-2, KS-3) will be considered false.
- The tax office has the right to file a claim for violation of the law, since there is no main source.
- There may be difficulties when accepting the object by the State Supervision and State Control authorities.
- It is not acceptable to start logging retroactively.
By the way, if you finally decide to fulfill your dream and build your own house, do you have time to supervise the work of the builders? Hardly. Draw up an agreement with the contractor, clearly state all the points, including keeping a log of work performed in the KS-6 form.
This will discipline both you and the contractor and make you take responsibility for your actions. After all, each entry will be certified by the handwritten signatures of the parties.
Who fills out the KS-6a form?
The registration of this journal is carried out by the responsible person on the part of the contracting organization, which is directly involved in the execution of construction and installation work. The log should begin to be filled out from the very moment the builders began to actually perform their duties.
Based on the KS-6a form, a Certificate of Acceptance of Work Completed and Costs is subsequently drawn up (form KS-3).
Key points for filling out the KS-6a form
To enter information into the journal, special measurements, standards and prices are first made for each type of work. The magazine itself consists of two parts: a title section, which includes information about the customer and the work contractor, and a table, which lists all the main parameters for materials spent, amounts and work performed.
Sources
- https://2ann.ru/zhurnal-uchyota-vypolnennyx-rabot-ks-6a/
- https://okarb.ru/ohrana-truda/forma-ks-6a-chto-eto-takoe-obrazets-zapolneniya.html
- https://nt-sputnik.ru/trudovoe-pravo/4102-zhurnal-ks-6-i-ks-6a-v-chem-otlichie.html
- https://www.bitrd.ru/stati/chem-otlichayutsya-zhurnal-proizvodstva-rabot-obshhij-zhurnal-rabot-rd-11-05-2007-obshhij-zhurnal-rabot-snip-12-01-2004- i-obshhij-zhurnal-ks-6/
- https://online-buhuchet.ru/ks-6-obshhij-zhurnal-rabot/
- https://990x.top/ks-6-chto-eto-v-stroitelstve-rasshifrovka-znacheniya.html
- https://assistentus.ru/forma/ks-6a-zhurnal-ucheta-vypolnennyh-rabot/
