Accounting Entries for a Construction contract businss

please refer this file to assess how to recognize the ampunt of revenue as well as cost under construction contracts.

https://www.caclubindia.com/share_files/as-7-construction-contracts-77210.asp

entry for revenue is
contractee a/c. Dr.
to contract revenue
(for amount of revenue please refer above file)

on amount received from contractee
bank a/c. Dr.
to contractee. a/c.

on amount incurred for the contract
contract. expditire a/c. Dr.
to bank a/c