Construction
Overtime — Site Workers (Peak Activity)
Accruing overtime wages for site workers during an accelerated construction phase.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Work-in-Progress (WIP — Labor) | Asset (+) | 8,000.00 | - |
| Accrued Wages (Site) | Liability (+) | - | 8,000.00 |
💡 Accountant's Note
Overtime for site workers is a direct project cost. It is allocated to the specific project's WIP and will flow into Cost of Sales when the related revenue is recognized.
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