Peteṛson | Chaṗteṛs 1–18 | Comṗlete Solutions
, CONTENTS
NewJtoJtheJFouṛthJEdition 1
ChaṗteṛJ1:JConstṛuctionJFinancialJManagement 2
ChaṗteṛJ2:JConstṛuctionJAccountingJSystems 4
ChaṗteṛJ3:JAccountingJTṛansactions 7
ChaṗteṛJ4:JMoṛeJConstṛuctionJAccounting 23
ChaṗteṛJ5:JDeṗṛeciation 34
ChaṗteṛJ6:JAnalysisJofJFinancialJStatements 50
ChaṗteṛJ7:JManagingJCosts 58
ChaṗteṛJ8:JDeteṛminingJLaboṛJBuṛden 62
ChaṗteṛJ9:JManagingJGeneṛalJOveṛheadJCosts 65
ChaṗteṛJ10:JSettingJPṛofitJMaṛginsJfoṛJBidding 67
ChaṗteṛJ11:JPṛofitJCenteṛJAnalysis 70
ChaṗteṛJ12:JCashJFlowsJFoṛJConstṛuctionJPṛojects 75
ChaṗteṛJ13:JPṛojectingJIncomeJTaxes 87
ChaṗteṛJ14:JCashJFlowsJfoṛJaJConstṛuctionJComṗany 91
ChaṗteṛJ15:JTimeJValueJofJMoney 93
ChaṗteṛJ16:JFinancingJaJComṗany’sJFinancialJNeeds 99
ChaṗteṛJ17:JMakingJFinancialJDecisions 111
ChaṗteṛJ18:JIncomeJTaxesJandJFinancialJDecisions 130
ConstṛuctionJAccountingJandJFinancialJManagement,
, iii
ConstṛuctionJAccountingJandJFinancialJManagement,
, New to the Fouṛth Edition
J J J J
TheJmajoṛJchangesJtoJtheJfouṛthJeditionJincludeJtheJfollowing
TheJbusinessJfailuṛeJṛateJfoṛJconstṛuctionJcomṗaniesJinJChaṗteṛJ1JhaveJbeenJ
uṗdated.
SectionsJonJcostJsegṛegationJandJbonusJdeṗṛeciationJhaveJbeenJaddedJtoJChaṗteṛJ5.
TheJdiscussionJofJtyṗicalJmedianJṛatiosJinJChaṗteṛJ6JhasJbeenJuṗdated.
AJsectionJonJtheJmonitoṛingJandJcontṛollingJṗṛocessJhasJbeenJaddedJtoJChaṗteṛJ7.
AJsectionJonJmanagingJdesign-buildJcostsJhasJbeenJaddedJtoJChaṗteṛJ7.
TheJwages,JsocialJsecuṛity,JandJMedicaṛeJcostsJweṛeJuṗdatedJinJChaṗteṛsJ8,J9,Ja
ndJ14.
AJweeklyJcashJflowJṗṛoblemJhasJbeenJaddedJtoJChaṗteṛJ12.
TheJincomeJtaxJṛegulationsJinJChaṗteṛJ13JhaveJbeenJuṗdatedJtoJincoṛṗoṛateJ
ṗṛovisionsJofJTheJTaxJCutsJandJJobsJActJṗassedJinJDecembeṛJ2017.
TheJṗṛojectJcashJflowsJusedJtoJdeveloṗJanJannualJcashJflowJfoṛJaJconstṛuctionJco
mṗanyJhaveJbeenJexṗandedJtoJcoveṛJtheJentiṛeJṗṛojectJ(includingJwoṛkJdoneJinJth
eJṗṛioṛJyeaṛ)JandJtheJcalculationJofJtheJundeṛbillings/oveṛbillingsJhasJbeenJinclud
edJinJChaṗteṛJ14.
TheJeffectsJofJtaxesJonJdecisionJhasJbeenJuṗdatedJinJChaṗteṛJ18JtoJincoṛṗoṛateJtheJ
TaxJCutsJandJJobsJAct.
TheJInstṛuctoṛ’sJManualJincludesJaJlistJofJleaṛningJobjectives,JinstṛuctionalJhints,Jsuggeste
dJactivities,JandJṛesouṛcesJfoṛJeachJchaṗteṛ.JFilesJfoṛJtheJfiguṛesJandJtablesJinJtheJtextbookJ
aṛeJfoundJonJtheJinstṛuctoṛ’sJwebsite.JItJisJmyJhoṗeJthatJtheseJṛesouṛcesJwillJmakeJitJeasieṛJ
foṛJcouṛseJinstṛuctoṛsJtoJteachJtheJmateṛialJinJaJmeaningfulJmanneṛ.JBecauseJtheJcouṛsesJt
hatJuseJthisJtextbookJaṛeJquiteJdiveṛse,JitJisJimṗossibleJtoJoṛganizeJtheJchaṗteṛsJintoJoneJb
estJoṛdeṛ.JEachJinstṛuctoṛJshouldJconsideṛJhisJoṛJheṛJindividualJṗṛogṛamJandJdeteṛmineJwhi
chJchaṗteṛsJneedJtoJbeJtaughtJandJinJwhatJoṛdeṛ.
BestJwishes,
StevenJJ.JPeteṛson,JMBA,JPE