Construction companies represent a large segment of companies working in the market, whether in Egypt or the Arab world, as a result of the urban sprawl in the new cities, there are thousands of construction companies ……

Accounting journal entries are considered as an organizational way to record all financial transactions of a particular activity; in the construction activity, all of its financial transactions are expressed by recording the journal entries for all stages of the project …

Cost accounting is one of the branches of accounting that aims to record and classifying cost data to provide information on project costs to assist management in planning, control, and decision making……