JOB COSTING / TIME BILLING

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Job Costing example Tracking employee hours against jobs

Q: My company installs doors. windows etc. and has two employees, George Smith & Larry Jones. I pay them a monthly salary.
 
However some of their duties include installing doors & windows as well as doing service calls.
 
I want to track their hours against the various jobs,  but I do not want to record their installation hours against the GL as it would represent a double entry when I issued their monthly check/cheque.

Answer:

Because you want to track their hours against the various jobs, you have to set Larry & George up as Time resources in the Items list so that you can apply there costs against the jobs (for reporting).

Set Larry & George up as Time resources in the Items list like so…

Step 1 Under Details tab [Red Arrow], Check “We Buy” and “We Sell” [Green Rect]

Step 2 Under Buying [Purple Arrow] enter Hourly cost [Blue rect] e.g. George makes $50/hr

Step 3 Under Selling Info Tab [Orange arrow] enter the rate that you bill for Georges time e.g. I bill George out at $100/hr
Emp Setup1
 
 
Step 4 Go back to Details tab [Red Arrow] and uncheck “We Buy” [Purple arrow]
Step 5 Go to Costing tab [Orange Arrow], the cost/hr is filled, delete the cost account [Purple arrow
Step 6 Select “Use Product Sell Price” option for Job Pricing [Green Arrow]
 
Emp Set up2
 
Job Sheet Entry
 
Go to Show menu > Job Sheet Items > All Jib Sheet items will be listed, > Click New icon > The Job Sheet Item window [Green Arrow] will open > Enter Job code [Purple Arrow] (or create a new one on the fly) Enter hours and select Larry Jones (LJONES} as the Product/Resource [Orange Rectangle] > Enter TIME in the Activity field [Green Arrow]
 
(Note in my case I am using TIME meaning it is billable work versus SERVICE which is not billable, Could be 1 or 2 or whatever you want as Activities)
 
Enter Date that work was performed (Note: defaults to current date)
Enter a brief or detailed description of work performed if desired.
The Cost and Charge auto fill, enter a Revenue account e.g. 4100 in the Account Field
 
JOBSHEET ENTRY
Click OK.
 
George assisted on the install and his time was entered. Some Materials were purchased an a payment and coded directly to the job and then we had to send George back to do a Service Call.
 
The difference in entry for the Service Call was the Activity Type and the charge amt. being zero.
 
Service entry
 
Checking entries against Job
 
Go to Show menu > Jobs > all open Jobs will be listed > Select the Lions Gate Job and the Job Window [Red Arrow] will open > Click Pending Tab [Blue Arrow}
 
Note: Larry & George installed the Doors & Windows on Jan 11th which were already purchased.
They also bought 14 Widgets for the job, which was coded to the job from a Payment entry.
On the 12th Larry finalized the Job and then George Smith went back on the 31st for 15 minute service Call.
 
Screen Shot 2015-01-31 at 10.58.07 AM
 
Note: the Widgets show a 30% markup e.g. $210 cost, $273 Charge because the markup for the Job is 30% and the Widgets item that was created [Red Arrow] when I entered Payment is set with the “Apply job Markup to the Std Cost” option in the Job Pricing field {Blue Arrow]
 
Screen Shot 2015-01-31 at 11.04.08 AM
 
Billing the Job
 
Go to Command menu > Bill Job > a Bill Job window [Red] will open > Enter/Choose Job to be billed [Blue] > All Pending items will be shown > Highlight the lines (Job sheet Items) that you want to bill on this invoice [Orange Rectangle]
 
Chose Itemize by “date and resource” [Orange Arrow] or preferred style of invoice detail
 
Enter a Revenue account in the misc. items income account [Purple Arrow] This account is necessary because items/resources can be added to the job directly from Payments or Purchase Invoices that may not be set up as Items with an assigned Rev/Sales account.
 
Check Final Invoice if this is the Job is complete [Green Arrow]
 
Click Make invoice.
 
Bill
The Sales invoice will appear and in this case all the Job Entries are listed individually [Orange Rectangle} and are sorted by Date of completion [Green arrow}
 
Screen Shot 2015-01-31 at 11.14.29 AM
Note if you want a different type or look/layout to your  invoice click Cancel at this time and you are back at the Bill Job window. Note you can modify the invoice , e.g removing.chanfing Description or resorting by moving detail lines up or down or adding additional lines.
 
Because this was the Final Invoice the Lions Gate Job 00004 now appears in the Completed view of the Jobs List [Red Arrow] where it could be deleted if desired at some point of time by highlighting it in the list and clicking the Delete icon [Purple Arrow]. You will then be presented with the option to Delete or not [Green Arrow]
 
Screen Shot 2015-01-31 at 11.26.33 AM
 
My company has done a few installs besides this job for January and no other expenses (e.g. rent etc. or the wages for Larry & Smith) have been entered. So if I run a a quick P&L for the month.
 
You see the Revenue/Sales [Green Rect] generated by my job billings and my cost of windows, doors and widgets shown in Cost of Sales [Red Rectangle]
 
Quick P&l
By Doing an account enquiry on the purchases account from the report you can see all that the only costs that have been recorded against the GL are the costs of windows, doors & widgets.
 
Account inquiry
The employee costs would be entered against a wages expense account when you issue their monthly (or whatever frequency) pay check/cheque.
 
 
 

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The MoneyWorks Support Blog is a resource for MoneyWorks customers in Canada and the USA. The blog provides information dealing with the functionality of the MoneyWorks accounting software and is subject to change without notice and does not represent a commitment, nor accounting advice.

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