Solution Manual for Constručtion Aččounting and Finančial Management, 4th Edition by Steven J.
Peterson | Chapters 1–18 | Complete Solutions
, CONTENTS
NewJtoJtheJFourthJEdition 1
ChapterJ1:JConstručtionJFinančialJManagement 2
ChapterJ2:JConstručtionJAččountingJSystems 4
ChapterJ3:JAččountingJTransačtions 7
ChapterJ4:JMoreJConstručtionJAččounting 23
ChapterJ5:JDeprečiation 34
ChapterJ6:JAnalysisJofJFinančialJStatements 50
ChapterJ7:JManagingJCosts 58
ChapterJ8:JDeterminingJLaborJBurden 62
ChapterJ9:JManagingJGeneralJOverheadJCosts 65
ChapterJ10:JSettingJProfitJMarginsJforJBidding 67
ChapterJ11:JProfitJCenterJAnalysis 70
ChapterJ12:JCashJFlowsJForJConstručtionJProječts 75
ChapterJ13:JProječtingJInčomeJTaxes 87
ChapterJ14:JCashJFlowsJforJaJConstručtionJCompany 91
ChapterJ15:JTimeJValueJofJMoney 93
ChapterJ16:JFinančingJaJCompany’sJFinančialJNeeds 99
ChapterJ17:JMakingJFinančialJDečisions 111
ChapterJ18:JInčomeJTaxesJandJFinančialJDečisions 130
ConstručtionJAččountingJandJFinančialJManagement,
, iii
ConstručtionJAččountingJandJFinančialJManagement,
, New to the Fourth Edition
J J J J
TheJmajorJčhangesJtoJtheJfourthJeditionJinčludeJtheJfollowing
TheJbusinessJfailureJrateJforJčonstručtionJčompaniesJinJChapterJ1JhaveJbeenJ
updated.
SečtionsJonJčostJsegregationJandJbonusJdeprečiationJhaveJbeenJaddedJtoJChapterJ5.
TheJdisčussionJofJtypičalJmedianJratiosJinJChapterJ6JhasJbeenJupdated.
AJsečtionJonJtheJmonitoringJandJčontrollingJpročessJhasJbeenJaddedJtoJChapterJ7.
AJsečtionJonJmanagingJdesign-buildJčostsJhasJbeenJaddedJtoJChapterJ7.
TheJwages,JsočialJsečurity,JandJMedičareJčostsJwereJupdatedJinJChaptersJ8,J9,Ja
ndJ14.
AJweeklyJčashJflowJproblemJhasJbeenJaddedJtoJChapterJ12.
TheJinčomeJtaxJregulationsJinJChapterJ13JhaveJbeenJupdatedJtoJinčorporateJ
provisionsJofJTheJTaxJCutsJandJJobsJAčtJpassedJinJDečemberJ2017.
TheJproječtJčashJflowsJusedJtoJdevelopJanJannualJčashJflowJforJaJčonstručtionJčo
mpanyJhaveJbeenJexpandedJtoJčoverJtheJentireJproječtJ(inčludingJworkJdoneJinJth
eJpriorJyear)JandJtheJčalčulationJofJtheJunderbillings/overbillingsJhasJbeenJinčlud
edJinJChapterJ14.
TheJeffečtsJofJtaxesJonJdečisionJhasJbeenJupdatedJinJChapterJ18JtoJinčorporateJtheJ
TaxJCutsJandJJobsJAčt.
TheJInstručtor’sJManualJinčludesJaJlistJofJlearningJobječtives,JinstručtionalJhints,Jsuggeste
dJačtivities,JandJresourčesJforJeačhJčhapter.JFilesJforJtheJfiguresJandJtablesJinJtheJtextbookJ
areJfoundJonJtheJinstručtor’sJwebsite.JItJisJmyJhopeJthatJtheseJresourčesJwillJmakeJitJeasierJ
forJčourseJinstručtorsJtoJteačhJtheJmaterialJinJaJmeaningfulJmanner.JBečauseJtheJčoursesJt
hatJuseJthisJtextbookJareJquiteJdiverse,JitJisJimpossibleJtoJorganizeJtheJčhaptersJintoJoneJb
estJorder.JEačhJinstručtorJshouldJčonsiderJhisJorJherJindividualJprogramJandJdetermineJwhi
čhJčhaptersJneedJtoJbeJtaughtJandJinJwhatJorder.
BestJwishes,
StevenJJ.JPeterson,JMBA,JPE
Peterson | Chapters 1–18 | Complete Solutions
, CONTENTS
NewJtoJtheJFourthJEdition 1
ChapterJ1:JConstručtionJFinančialJManagement 2
ChapterJ2:JConstručtionJAččountingJSystems 4
ChapterJ3:JAččountingJTransačtions 7
ChapterJ4:JMoreJConstručtionJAččounting 23
ChapterJ5:JDeprečiation 34
ChapterJ6:JAnalysisJofJFinančialJStatements 50
ChapterJ7:JManagingJCosts 58
ChapterJ8:JDeterminingJLaborJBurden 62
ChapterJ9:JManagingJGeneralJOverheadJCosts 65
ChapterJ10:JSettingJProfitJMarginsJforJBidding 67
ChapterJ11:JProfitJCenterJAnalysis 70
ChapterJ12:JCashJFlowsJForJConstručtionJProječts 75
ChapterJ13:JProječtingJInčomeJTaxes 87
ChapterJ14:JCashJFlowsJforJaJConstručtionJCompany 91
ChapterJ15:JTimeJValueJofJMoney 93
ChapterJ16:JFinančingJaJCompany’sJFinančialJNeeds 99
ChapterJ17:JMakingJFinančialJDečisions 111
ChapterJ18:JInčomeJTaxesJandJFinančialJDečisions 130
ConstručtionJAččountingJandJFinančialJManagement,
, iii
ConstručtionJAččountingJandJFinančialJManagement,
, New to the Fourth Edition
J J J J
TheJmajorJčhangesJtoJtheJfourthJeditionJinčludeJtheJfollowing
TheJbusinessJfailureJrateJforJčonstručtionJčompaniesJinJChapterJ1JhaveJbeenJ
updated.
SečtionsJonJčostJsegregationJandJbonusJdeprečiationJhaveJbeenJaddedJtoJChapterJ5.
TheJdisčussionJofJtypičalJmedianJratiosJinJChapterJ6JhasJbeenJupdated.
AJsečtionJonJtheJmonitoringJandJčontrollingJpročessJhasJbeenJaddedJtoJChapterJ7.
AJsečtionJonJmanagingJdesign-buildJčostsJhasJbeenJaddedJtoJChapterJ7.
TheJwages,JsočialJsečurity,JandJMedičareJčostsJwereJupdatedJinJChaptersJ8,J9,Ja
ndJ14.
AJweeklyJčashJflowJproblemJhasJbeenJaddedJtoJChapterJ12.
TheJinčomeJtaxJregulationsJinJChapterJ13JhaveJbeenJupdatedJtoJinčorporateJ
provisionsJofJTheJTaxJCutsJandJJobsJAčtJpassedJinJDečemberJ2017.
TheJproječtJčashJflowsJusedJtoJdevelopJanJannualJčashJflowJforJaJčonstručtionJčo
mpanyJhaveJbeenJexpandedJtoJčoverJtheJentireJproječtJ(inčludingJworkJdoneJinJth
eJpriorJyear)JandJtheJčalčulationJofJtheJunderbillings/overbillingsJhasJbeenJinčlud
edJinJChapterJ14.
TheJeffečtsJofJtaxesJonJdečisionJhasJbeenJupdatedJinJChapterJ18JtoJinčorporateJtheJ
TaxJCutsJandJJobsJAčt.
TheJInstručtor’sJManualJinčludesJaJlistJofJlearningJobječtives,JinstručtionalJhints,Jsuggeste
dJačtivities,JandJresourčesJforJeačhJčhapter.JFilesJforJtheJfiguresJandJtablesJinJtheJtextbookJ
areJfoundJonJtheJinstručtor’sJwebsite.JItJisJmyJhopeJthatJtheseJresourčesJwillJmakeJitJeasierJ
forJčourseJinstručtorsJtoJteačhJtheJmaterialJinJaJmeaningfulJmanner.JBečauseJtheJčoursesJt
hatJuseJthisJtextbookJareJquiteJdiverse,JitJisJimpossibleJtoJorganizeJtheJčhaptersJintoJoneJb
estJorder.JEačhJinstručtorJshouldJčonsiderJhisJorJherJindividualJprogramJandJdetermineJwhi
čhJčhaptersJneedJtoJbeJtaughtJandJinJwhatJorder.
BestJwishes,
StevenJJ.JPeterson,JMBA,JPE