Construction Accounting an𝒹 Financial Management,
4th E𝒹ition Steven J. Peterson
Chapters 1 - 18, Complete Newest Version
ConstructionJAccountingJan𝒹JFinancialJManagement,
, CONTENTS
NewJtoJtheJFourthJE𝒹ition 1
ChapterJ1:JConstructionJFinancialJManagement 2
ChapterJ2:JConstructionJAccountingJSystems 4
ChapterJ3:JAccountingJTransactions 7
ChapterJ4:JMoreJConstructionJAccounting 23
ChapterJ5:JDepreciation 34
ChapterJ6:JAnalysisJofJFinancialJStatements 50
ChapterJ7:JManagingJCosts 58
ChapterJ8:JDeterminingJLaborJBur𝒹en 62
ChapterJ9:JManagingJGeneralJOverhea𝒹JCosts 65
ChapterJ10:JSettingJProfitJMarginsJforJBi𝒹𝒹ing 67
ChapterJ11:JProfitJCenterJAnalysis 70
ChapterJ12:JCashJFlowsJForJConstructionJProjects 75
ChapterJ13:JProjectingJIncomeJTaxes 87
ChapterJ14:JCashJFlowsJforJaJConstructionJCompany 91
ChapterJ15:JTimeJValueJofJMoney 93
ChapterJ16:JFinancingJaJCompany’sJFinancialJNee𝒹s 99
ChapterJ17:JMakingJFinancialJDecisions 111
ChapterJ18:JIncomeJTaxesJan𝒹JFinancialJDecisions 130
ConstructionJAccountingJan𝒹JFinancialJManagement,
, iii
ConstructionJAccountingJan𝒹JFinancialJManagement,
, New to the Fourth E𝒹ition
J J J J
TheJmajorJchangesJtoJtheJfourthJe𝒹itionJinclu𝒹eJtheJfollowing
TheJbusinessJfailureJrateJforJconstructionJcompaniesJinJChapterJ1JhaveJbeenJ
up𝒹ate𝒹.
SectionsJonJcostJsegregationJan𝒹JbonusJ𝒹epreciationJhaveJbeenJa𝒹𝒹e𝒹JtoJChapterJ5
. TheJ𝒹iscussionJofJtypicalJme𝒹ianJratiosJinJChapterJ6JhasJbeenJup𝒹ate𝒹.
AJsectionJonJtheJmonitoringJan𝒹JcontrollingJprocessJhasJbeenJa𝒹𝒹e𝒹JtoJChapterJ7.
AJsectionJonJmanagingJ𝒹esign-buil𝒹JcostsJhasJbeenJa𝒹𝒹e𝒹JtoJChapterJ7.
TheJwages,JsocialJsecurity,Jan𝒹JMe𝒹icareJcostsJwereJup𝒹ate𝒹JinJChaptersJ8,J9,J
a n𝒹J14.
AJweeklyJcashJflowJproblemJhasJbeenJa𝒹𝒹e𝒹JtoJChapterJ12.
TheJincomeJtaxJregulationsJinJChapterJ13JhaveJbeenJup𝒹ate𝒹JtoJincorporateJ
provisionsJofJTheJTaxJCutsJan𝒹JJobsJActJpasse𝒹JinJDecemberJ2017.
TheJprojectJcashJflowsJuse𝒹JtoJ𝒹evelopJanJannualJcashJflowJforJaJconstructionJco
mpanyJhaveJbeenJexpan𝒹e𝒹JtoJcoverJtheJentireJprojectJ(inclu𝒹ingJworkJ𝒹oneJi
nJth
eJpriorJyear)Jan𝒹JtheJcalculationJofJtheJun𝒹erbillings/overbillingsJhasJbeenJinclu
𝒹 e𝒹JinJChapterJ14.
TheJeffectsJofJtaxesJonJ𝒹ecisionJhasJbeenJup𝒹ate𝒹JinJChapterJ18JtoJincorporateJtheJ
TaxJCutsJan𝒹JJobsJAct.
TheJInstructor’sJManualJinclu𝒹esJaJlistJofJlearningJobjectives,JinstructionalJhints,Jsuggeste
𝒹Jactivities,Jan𝒹JresourcesJforJeachJchapter.JFilesJforJtheJfiguresJan𝒹JtablesJinJtheJtextboo
kJ
areJfoun𝒹JonJtheJinstructor’sJwebsite.JItJisJmyJhopeJthatJtheseJresourcesJwillJmakeJitJeasierJ
forJcourseJinstructorsJtoJteachJtheJmaterialJinJaJmeaningfulJmanner.JBecauseJtheJcoursesJt
hatJuseJthisJtextbookJareJquiteJ𝒹iverse,JitJisJimpossibleJtoJorganizeJtheJchaptersJintoJoneJb
estJor𝒹er.JEachJinstructorJshoul𝒹Jconsi𝒹erJhisJorJherJin𝒹ivi𝒹ualJprogramJan𝒹J𝒹etermin
eJwhi chJchaptersJnee𝒹JtoJbeJtaughtJan𝒹JinJwhatJor𝒹er.
BestJwishes,
StevenJJ.JPeterson,JMBA,JPE