The article analyzes the traditional accounting systems in construction. The analysis was conducted from a survey of 135 construction companies on 10 indicators. The analysis allowed to identify four models and recommend them for the following methods of organization and the participants of the construction process: - an integrated system with a single accounting management accounting (construction activity);-uniform accounting analytically the (investment and construction activities);-uniform accounting general orientation (participants in the implementation of investment projects);-boiler method is not recommended.

Keywords: Financial accounting, construction, accounting systems, financial accounting model, the formula cost, accounting algorithm.