Construction Accounting and Financial Management,
4th Edition Steven J. Peterson
Chapters 1 - 18, Complete Newest Version
ConstructionEAccountingEandEFinancialEManagement,
, CONTENTS
NewEtoEtheEFourthEEdition 1
ChapterE1:EConstructionEFinancialEManagement 2
ChapterE2:EConstructionEAccountingESystems 4
ChapterE3:EAccountingETransactions 7
ChapterE4:EMoreEConstructionEAccounting 23
ChapterE5:EDepreciation 34
ChapterE6:EAnalysisEofEFinancialEStatements 50
ChapterE7:EManagingECosts 58
ChapterE8:EDeterminingELaborEBurden 62
ChapterE9:EManagingEGeneralEOverheadECosts 65
ChapterE10:ESettingEProfitEMarginsEforEBidding 67
ChapterE11:EProfitECenterEAnalysis 70
ChapterE12:ECashEFlowsEForEConstructionEProjects 75
ChapterE13:EProjectingEIncomeETaxes 87
ChapterE14:ECashEFlowsEforEaEConstructionECompany 91
ChapterE15:ETimeEValueEofEMoney 93
ChapterE16:EFinancingEaECompany’sEFinancialENeeds 99
ChapterE17:EMakingEFinancialEDecisions 111
ChapterE18:EIncomeETaxesEandEFinancialEDecisions 130
ConstructionEAccountingEandEFinancialEManagement,
, iii
ConstructionEAccountingEandEFinancialEManagement,
, New to the Fourth Edition
E E E E
TheEmajorEchangesEtoEtheEfourthEeditionEincludeEtheEfollowing
TheEbusinessEfailureErateEforEconstructionEcompaniesEinEChapterE1EhaveEbe
enEupdated.
SectionsEonEcostEsegregationEandEbonusEdepreciationEhaveEbeenEaddedEtoEChapterE5.
TheEdiscussionEofEtypicalEmedianEratiosEinEChapterE6EhasEbeenEupdated.
AEsectionEonEtheEmonitoringEandEcontrollingEprocessEhasEbeenEaddedEtoEChapterE7.
AEsectionEonEmanagingEdesign-buildEcostsEhasEbeenEaddedEtoEChapterE7.
TheEwages,EsocialEsecurity,EandEMedicareEcostsEwereEupdatedEinEChaptersE8,E
9,EandE14.
AEweeklyEcashEflowEproblemEhasEbeenEaddedEtoEChapterE12.
TheEincomeEtaxEregulationsEinEChapterE13EhaveEbeenEupdatedEtoEincorpor
ateEprovisionsEofETheETaxECutsEandEJobsEActEpassedEinEDecemberE2017.
TheEprojectEcashEflowsEusedEtoEdevelopEanEannualEcashEflowEforEaEconstructionE
companyEhaveEbeenEexpandedEtoEcoverEtheEentireEprojectE(includingEworkEdone
EinEtheEpriorEyear)EandEtheEcalculationEofEtheEunderbillings/overbillingsEhasEbeenE
includedEinEChapterE14.
TheEeffectsEofEtaxesEonEdecisionEhasEbeenEupdatedEinEChapterE18EtoEincorporateEt
heETaxECutsEandEJobsEAct.
TheEInstructor’sEManualEincludesEaElistEofElearningEobjectives,EinstructionalEhints,Esuggest
edEactivities,EandEresourcesEforEeachEchapter.EFilesEforEtheEfiguresEandEtablesEinEtheEtextb
ookEareEfoundEonEtheEinstructor’sEwebsite.EItEisEmyEhopeEthatEtheseEresourcesEwillEmakeEi
tEeasierEforEcourseEinstructorsEtoEteachEtheEmaterialEinEaEmeaningfulEmanner.EBecauseEth
eEcoursesEthatEuseEthisEtextbookEareEquiteEdiverse,EitEisEimpossibleEtoEorganizeEtheEchapt
ersEintoEoneEbestEorder.EEachEinstructorEshouldEconsiderEhisEorEherEindividualEprogramEan
dEdetermineEwhichEchaptersEneedEtoEbeEtaughtEandEinEwhatEorder.
BestEwishes,
StevenEJ.EPeterson,EMBA,EPE