Construction Accounting: Second Edition

Author: Steven Bragg


Book Description
Construction Accounting addresses every aspect of the accounting for a construction business. The intent is to not only explain accounting concepts, but also provide examples and show how an accounting system can be constructed and operated. The book pays particular attention to unique aspects of construction accounting that are not encountered in other industries, including the job cost ledger, change orders, back charges, percentage of completion calculations, and the treatment of anticipated losses on contracts. In short, Construction Accounting is the go-to source for information about the accounting for a construction firm. [204 pages]

Table of Contents

Part I - Overview of Construction Accounting
Chapter 1. Overview of the Construction Industry
Chapter 2. The Construction Accounting System
Chapter 3. Construction-Specific Accounting
Chapter 4. Construction Transactions
Chapter 5. Construction Financial Statements 

Part II - General Topics
Chapter 6. Fixed Asset Accounting
Chapter 7. Payables Accounting
Chapter 8. Debt Accounting
Chapter 9. Contingencies
Chapter 10. Lease Accounting
Chapter 11. Payroll Accounting
Chapter 12. Investments in Construction Joint Ventures 

Part III - Related Construction Topics
Chapter 13. Construction Tax Issues
Chapter 14. Construction Accounting Controls
Chapter 15. Job Analysis
Chapter 16. Business Structures