Construction

Site Workers Monthly Payroll (Gross)

Recording the gross wages for all site-based staff — foremen, masons, carpenters, and laborers.

Account NameTypeDebit ($)Credit ($)
Work-in-Progress (WIP — Direct Labor)Asset (+)60,000.00-
Wages PayableLiability (+)-60,000.00

💡 Accountant's Note

Site labor is a direct project cost allocated to WIP. All wages for workers whose time is directly attributable to the project are capitalized, not expensed.

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