India Accounts heads

[Vishi]

In construction company, there is construction phase of house, say:
Construction Phase 1
Construction Phase 2
Constriction Phase 3 etc

then the construction work has been given to different builders & other parties, say:
House builder 1
House builder 2
Road builder 1
Road builder 2 etc

My query is: under which account heads I will declare Construction phases & builders etc.