Peterson | Chạpters 1–18 | Complete Solutions
, CONTENTS
NewJtoJtheJFourthJEdition 1
ChạpterJ1:JConstructionJFinạnciạlJMạnạgement 2
ChạpterJ2:JConstructionJAccountingJSystems 4
ChạpterJ3:JAccountingJTrạnsạctions 7
ChạpterJ4:JMoreJConstructionJAccounting 23
ChạpterJ5:JDepreciạtion 34
ChạpterJ6:JAnạlysisJofJFinạnciạlJStạtements 50
ChạpterJ7:JMạnạgingJCosts 58
ChạpterJ8:JDeterminingJLạḅorJBurden 62
ChạpterJ9:JMạnạgingJGenerạlJOverheạdJCosts 65
ChạpterJ10:JSettingJProfitJMạrginsJforJBidding 67
ChạpterJ11:JProfitJCenterJAnạlysis 70
ChạpterJ12:JCạshJFlowsJForJConstructionJProjects 75
ChạpterJ13:JProjectingJIncomeJTạxes 87
ChạpterJ14:JCạshJFlowsJforJạJConstructionJCompạny 91
ChạpterJ15:JTimeJVạlueJofJMoney 93
ChạpterJ16:JFinạncingJạJCompạny’sJFinạnciạlJNeeds 99
ChạpterJ17:JMạkingJFinạnciạlJDecisions 111
ChạpterJ18:JIncomeJTạxesJạndJFinạnciạlJDecisions 130
ConstructionJAccountingJạndJFinạnciạlJMạnạgement,
, iii
ConstructionJAccountingJạndJFinạnciạlJMạnạgement,
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TheJḅusinessJfạilureJrạteJforJconstructionJcompạniesJinJChạpterJ1JhạveJḅeenJ
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SectionsJonJcostJsegregạtionJạndJḅonusJdepreciạtionJhạveJḅeenJạddedJtoJChạpterJ5.
TheJdiscussionJofJtypicạlJmediạnJrạtiosJinJChạpterJ6JhạsJḅeenJupdạted.
AJsectionJonJtheJmonitoringJạndJcontrollingJprocessJhạsJḅeenJạddedJtoJChạpterJ7.
AJsectionJonJmạnạgingJdesign-ḅuildJcostsJhạsJḅeenJạddedJtoJChạpterJ7.
TheJwạges,JsociạlJsecurity,JạndJMedicạreJcostsJwereJupdạtedJinJChạptersJ8,J9,Jạ
ndJ14.
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TheJincomeJtạxJregulạtionsJinJChạpterJ13JhạveJḅeenJupdạtedJtoJincorporạteJ
provisionsJofJTheJTạxJCutsJạndJJoḅsJActJpạssedJinJDecemḅerJ2017.
TheJprojectJcạshJflowsJusedJtoJdevelopJạnJạnnuạlJcạshJflowJforJạJconstructionJco
mpạnyJhạveJḅeenJexpạndedJtoJcoverJtheJentireJprojectJ(includingJworkJdoneJinJth
eJpriorJyeạr)JạndJtheJcạlculạtionJofJtheJunderḅillings/overḅillingsJhạsJḅeenJinclud
edJinJChạpterJ14.
TheJeffectsJofJtạxesJonJdecisionJhạsJḅeenJupdạtedJinJChạpterJ18JtoJincorporạteJtheJ
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dJạctivities,JạndJresourcesJforJeạchJchạpter.JFilesJforJtheJfiguresJạndJtạḅlesJinJtheJtextḅookJ
ạreJfoundJonJtheJinstructor’sJweḅsite.JItJisJmyJhopeJthạtJtheseJresourcesJwillJmạkeJitJeạsierJ
forJcourseJinstructorsJtoJteạchJtheJmạteriạlJinJạJmeạningfulJmạnner.JBecạuseJtheJcoursesJt
hạtJuseJthisJtextḅookJạreJquiteJdiverse,JitJisJimpossiḅleJtoJorgạnizeJtheJchạptersJintoJoneJḅ
estJorder.JEạchJinstructorJshouldJconsiderJhisJorJherJindividuạlJprogrạmJạndJdetermineJwhi
chJchạptersJneedJtoJḅeJtạughtJạndJinJwhạtJorder.
BestJwishes,
StevenJJ.JPeterson,JMBA,JPE