Construction

Nominated Supplier / Subcontractor Payment

Paying a supplier nominated by the client directly, in accordance with the main contract.

Account NameTypeDebit ($)Credit ($)
Work-in-Progress (WIP — Nominated)Asset (+)80,000.00-
Accounts Payable (Nominated Supplier)Liability (+)-80,000.00

💡 Accountant's Note

Nominated suppliers are selected by the client but contracted through the main contractor. Their costs are included in the main contract value and in WIP.

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