SOLUTION MANUAL po
Construction Accounting and Financial Management
po po po po
,
4th Edition Steven J. PetersonChapters 1 -
po po po po po po
po 18, Complete Newest Version
po po po
ConstructionpoAccountingpoandpoFinancialpoManagement,
, CONTENTS
NewpotopothepoFourthpoEdition 1
Chapterpo1:poConstructionpoFinancialpoManagement 2
Chapterpo2:poConstructionpoAccountingpoSystems 4
Chapterpo3:poAccountingpoTransactions 7
Chapterpo4:poMorepoConstructionpoAccounting 23
Chapterpo5:poDepreciation 34
Chapterpo6:poAnalysispoofpoFinancialpoStatements 50
Chapterpo7:poManagingpoCosts 58
Chapterpo8:poDeterminingpoLaborpoBurden 62
Chapterpo9:poManagingpoGeneralpoOverheadpoCosts 65
Chapterpo10:poSettingpoProfitpoMarginspoforpoBidding 67
Chapterpo11:poProfitpoCenterpoAnalysis 70
Chapterpo12:poCashpoFlowspoForpoConstructionpoProjects 75
Chapterpo13:poProjectingpoIncomepoTaxes 87
Chapterpo14:poCashpoFlowspoforpoapoConstructionpoCompany 91
Chapterpo15:poTimepoValuepoofpoMoney 93
Chapterpo16:poFinancingpoapoCompany’spoFinancialpoNeeds 99
Chapterpo17:poMakingpoFinancialpoDecisions 111
Chapterpo18:poIncomepoTaxespoandpoFinancialpoDecisions 130
ConstructionpoAccountingpoandpoFinancialpoManagement,
, iii
ConstructionpoAccountingpoandpoFinancialpoManagement,
, New to the Fourth Edition
po po po po
Thepomajorpochangespotopothepofourthpoeditionpoincludepothepofollowing
• ThepobusinesspofailureporatepoforpoconstructionpocompaniespoinpoChapterpo1pohav
epobeenopupdated.
• SectionspoonpocostposegregationpoandpobonuspodepreciationpohavepobeenpoaddedpotopoChapter
po5.
• ThepodiscussionpoofpotypicalpomedianporatiospoinpoChapterpo6pohaspobeenpoupdated.
• AposectionpoonpothepomonitoringpoandpocontrollingpoprocesspohaspobeenpoaddedpotopoChapterpo7
.
• Aposectionpoonpomanagingpodesign-buildpocostspohaspobeenpoaddedpotopoChapterpo7.
• Thepowages,posocialposecurity,poandpoMedicarepocostspowerepoupdatedpoinpoChapter
spo8,po9,opandpo14.
• ApoweeklypocashpoflowpoproblempohaspobeenpoaddedpotopoChapterpo12.
• ThepoincomepotaxporegulationspoinpoChapterpo13pohavepobeenpoupdatedpotopoinco
rporateopprovisionspoofpoThepoTaxpoCutspoandpoJobspoActpopassedpoinpoDecemberpo
2017.
• Thepoprojectpocashpoflowspousedpotopodeveloppoanpoannualpocashpoflowpoforpoapoconstru
ctionpocompanypohavepobeenpoexpandedpotopocoverpothepoentirepoprojectpo(includingpo
workpodonepoinopthepopriorpoyear)poandpothepocalculationpoofpothepounderbillings/overbi
llingspohaspobeenpoincludedpoinpoChapterpo14.
• ThepoeffectspoofpotaxespoonpodecisionpohaspobeenpoupdatedpoinpoChapterpo18potopoincorp
oratepotheopTaxpoCutspoandpoJobspoAct.
ThepoInstructor’spoManualpoincludespoapolistpoofpolearningpoobjectives,poinstructionalpohints,posu
ggestedpoactivities,poandporesourcespoforpoeachpochapter.poFilespoforpothepofigurespoandpotablespo
inpothepotextbookpoarepofoundpoonpothepoinstructor’spowebsite.poItpoispomypohopepothatpothesepore
sourcespowillpomakepoitpoeasierpoforpocoursepoinstructorspotopoteachpothepomaterialpoinpoapomeani
ngfulpomanner.poBecausepothepocoursespothatpousepothispotextbookpoarepoquitepodiverse,poitpoispoi
mpossiblepotopoorganizepothepochapterspointopoonepobestpoorder.poEachpoinstructorposhouldpoco
nsiderpohispoorpoherpoindividualpoprogrampoandpodeterminepowhichpochaptersponeedpotopobepota
ughtpoandpoinpowhatpoorder.
Bestpowishes,
StevenpoJ.poPeterson,poMBA,poPE
Construction Accounting and Financial Management
po po po po
,
4th Edition Steven J. PetersonChapters 1 -
po po po po po po
po 18, Complete Newest Version
po po po
ConstructionpoAccountingpoandpoFinancialpoManagement,
, CONTENTS
NewpotopothepoFourthpoEdition 1
Chapterpo1:poConstructionpoFinancialpoManagement 2
Chapterpo2:poConstructionpoAccountingpoSystems 4
Chapterpo3:poAccountingpoTransactions 7
Chapterpo4:poMorepoConstructionpoAccounting 23
Chapterpo5:poDepreciation 34
Chapterpo6:poAnalysispoofpoFinancialpoStatements 50
Chapterpo7:poManagingpoCosts 58
Chapterpo8:poDeterminingpoLaborpoBurden 62
Chapterpo9:poManagingpoGeneralpoOverheadpoCosts 65
Chapterpo10:poSettingpoProfitpoMarginspoforpoBidding 67
Chapterpo11:poProfitpoCenterpoAnalysis 70
Chapterpo12:poCashpoFlowspoForpoConstructionpoProjects 75
Chapterpo13:poProjectingpoIncomepoTaxes 87
Chapterpo14:poCashpoFlowspoforpoapoConstructionpoCompany 91
Chapterpo15:poTimepoValuepoofpoMoney 93
Chapterpo16:poFinancingpoapoCompany’spoFinancialpoNeeds 99
Chapterpo17:poMakingpoFinancialpoDecisions 111
Chapterpo18:poIncomepoTaxespoandpoFinancialpoDecisions 130
ConstructionpoAccountingpoandpoFinancialpoManagement,
, iii
ConstructionpoAccountingpoandpoFinancialpoManagement,
, New to the Fourth Edition
po po po po
Thepomajorpochangespotopothepofourthpoeditionpoincludepothepofollowing
• ThepobusinesspofailureporatepoforpoconstructionpocompaniespoinpoChapterpo1pohav
epobeenopupdated.
• SectionspoonpocostposegregationpoandpobonuspodepreciationpohavepobeenpoaddedpotopoChapter
po5.
• ThepodiscussionpoofpotypicalpomedianporatiospoinpoChapterpo6pohaspobeenpoupdated.
• AposectionpoonpothepomonitoringpoandpocontrollingpoprocesspohaspobeenpoaddedpotopoChapterpo7
.
• Aposectionpoonpomanagingpodesign-buildpocostspohaspobeenpoaddedpotopoChapterpo7.
• Thepowages,posocialposecurity,poandpoMedicarepocostspowerepoupdatedpoinpoChapter
spo8,po9,opandpo14.
• ApoweeklypocashpoflowpoproblempohaspobeenpoaddedpotopoChapterpo12.
• ThepoincomepotaxporegulationspoinpoChapterpo13pohavepobeenpoupdatedpotopoinco
rporateopprovisionspoofpoThepoTaxpoCutspoandpoJobspoActpopassedpoinpoDecemberpo
2017.
• Thepoprojectpocashpoflowspousedpotopodeveloppoanpoannualpocashpoflowpoforpoapoconstru
ctionpocompanypohavepobeenpoexpandedpotopocoverpothepoentirepoprojectpo(includingpo
workpodonepoinopthepopriorpoyear)poandpothepocalculationpoofpothepounderbillings/overbi
llingspohaspobeenpoincludedpoinpoChapterpo14.
• ThepoeffectspoofpotaxespoonpodecisionpohaspobeenpoupdatedpoinpoChapterpo18potopoincorp
oratepotheopTaxpoCutspoandpoJobspoAct.
ThepoInstructor’spoManualpoincludespoapolistpoofpolearningpoobjectives,poinstructionalpohints,posu
ggestedpoactivities,poandporesourcespoforpoeachpochapter.poFilespoforpothepofigurespoandpotablespo
inpothepotextbookpoarepofoundpoonpothepoinstructor’spowebsite.poItpoispomypohopepothatpothesepore
sourcespowillpomakepoitpoeasierpoforpocoursepoinstructorspotopoteachpothepomaterialpoinpoapomeani
ngfulpomanner.poBecausepothepocoursespothatpousepothispotextbookpoarepoquitepodiverse,poitpoispoi
mpossiblepotopoorganizepothepochapterspointopoonepobestpoorder.poEachpoinstructorposhouldpoco
nsiderpohispoorpoherpoindividualpoprogrampoandpodeterminepowhichpochaptersponeedpotopobepota
ughtpoandpoinpowhatpoorder.
Bestpowishes,
StevenpoJ.poPeterson,poMBA,poPE
