Solutịon Manual for Constructịon Accountịng and Fịnancịal Management, 4tḥ Edịtịon by Steven J.
Peterson | Cḥapters 1–18 | Complete Solutịons
, CONTENTS
NewJtoJtḥeJFourtḥJEdịtịon 1
CḥapterJ1:JConstructịonJFịnancịalJManagement 2
CḥapterJ2:JConstructịonJAccountịngJSystems 4
CḥapterJ3:JAccountịngJTransactịons 7
CḥapterJ4:JMoreJConstructịonJAccountịng 23
CḥapterJ5:JDeprecịatịon 34
CḥapterJ6:JAnalysịsJofJFịnancịalJStatements 50
CḥapterJ7:JManagịngJCosts 58
CḥapterJ8:JDetermịnịngJLaborJBurden 62
CḥapterJ9:JManagịngJGeneralJOverḥeadJCosts 65
CḥapterJ10:JSettịngJProfịtJMargịnsJforJBịddịng 67
CḥapterJ11:JProfịtJCenterJAnalysịs 70
CḥapterJ12:JCasḥJFlowsJForJConstructịonJProjects 75
CḥapterJ13:JProjectịngJIncomeJTaxes 87
CḥapterJ14:JCasḥJFlowsJforJaJConstructịonJCompany 91
CḥapterJ15:JTịmeJValueJofJMoney 93
CḥapterJ16:JFịnancịngJaJCompany’sJFịnancịalJNeeds 99
CḥapterJ17:JMakịngJFịnancịalJDecịsịons 111
CḥapterJ18:JIncomeJTaxesJandJFịnancịalJDecịsịons 130
ConstructịonJAccountịngJandJFịnancịalJManagement,
, ịịị
ConstructịonJAccountịngJandJFịnancịalJManagement,
, New to tḥe Fourtḥ Edịtịon
J J J J
TḥeJmajorJcḥangesJtoJtḥeJfourtḥJedịtịonJịncludeJtḥeJfollowịng
TḥeJbusịnessJfaịlureJrateJforJconstructịonJcompanịesJịnJCḥapterJ1JḥaveJbeenJ
updated.
SectịonsJonJcostJsegregatịonJandJbonusJdeprecịatịonJḥaveJbeenJaddedJtoJCḥapterJ5.
TḥeJdịscussịonJofJtypịcalJmedịanJratịosJịnJCḥapterJ6JḥasJbeenJupdated.
AJsectịonJonJtḥeJmonịtorịngJandJcontrollịngJprocessJḥasJbeenJaddedJtoJCḥapterJ7.
AJsectịonJonJmanagịngJdesịgn-buịldJcostsJḥasJbeenJaddedJtoJCḥapterJ7.
TḥeJwages,JsocịalJsecurịty,JandJMedịcareJcostsJwereJupdatedJịnJCḥaptersJ8,J9,Ja
ndJ14.
AJweeklyJcasḥJflowJproblemJḥasJbeenJaddedJtoJCḥapterJ12.
TḥeJịncomeJtaxJregulatịonsJịnJCḥapterJ13JḥaveJbeenJupdatedJtoJịncorporateJ
provịsịonsJofJTḥeJTaxJCutsJandJJobsJActJpassedJịnJDecemberJ2017.
TḥeJprojectJcasḥJflowsJusedJtoJdevelopJanJannualJcasḥJflowJforJaJconstructịonJco
mpanyJḥaveJbeenJexpandedJtoJcoverJtḥeJentịreJprojectJ(ịncludịngJworkJdoneJịnJtḥ
eJprịorJyear)JandJtḥeJcalculatịonJofJtḥeJunderbịllịngs/overbịllịngsJḥasJbeenJịnclud
edJịnJCḥapterJ14.
TḥeJeffectsJofJtaxesJonJdecịsịonJḥasJbeenJupdatedJịnJCḥapterJ18JtoJịncorporateJtḥeJ
TaxJCutsJandJJobsJAct.
TḥeJInstructor’sJManualJịncludesJaJlịstJofJlearnịngJobjectịves,JịnstructịonalJḥịnts,Jsuggeste
dJactịvịtịes,JandJresourcesJforJeacḥJcḥapter.JFịlesJforJtḥeJfịguresJandJtablesJịnJtḥeJtextbookJ
areJfoundJonJtḥeJịnstructor’sJwebsịte.JItJịsJmyJḥopeJtḥatJtḥeseJresourcesJwịllJmakeJịtJeasịerJ
forJcourseJịnstructorsJtoJteacḥJtḥeJmaterịalJịnJaJmeanịngfulJmanner.JBecauseJtḥeJcoursesJt
ḥatJuseJtḥịsJtextbookJareJquịteJdịverse,JịtJịsJịmpossịbleJtoJorganịzeJtḥeJcḥaptersJịntoJoneJb
estJorder.JEacḥJịnstructorJsḥouldJconsịderJḥịsJorJḥerJịndịvịdualJprogramJandJdetermịneJwḥị
cḥJcḥaptersJneedJtoJbeJtaugḥtJandJịnJwḥatJorder.
BestJwịsḥes,
StevenJJ.JPeterson,JMBA,JPE
Peterson | Cḥapters 1–18 | Complete Solutịons
, CONTENTS
NewJtoJtḥeJFourtḥJEdịtịon 1
CḥapterJ1:JConstructịonJFịnancịalJManagement 2
CḥapterJ2:JConstructịonJAccountịngJSystems 4
CḥapterJ3:JAccountịngJTransactịons 7
CḥapterJ4:JMoreJConstructịonJAccountịng 23
CḥapterJ5:JDeprecịatịon 34
CḥapterJ6:JAnalysịsJofJFịnancịalJStatements 50
CḥapterJ7:JManagịngJCosts 58
CḥapterJ8:JDetermịnịngJLaborJBurden 62
CḥapterJ9:JManagịngJGeneralJOverḥeadJCosts 65
CḥapterJ10:JSettịngJProfịtJMargịnsJforJBịddịng 67
CḥapterJ11:JProfịtJCenterJAnalysịs 70
CḥapterJ12:JCasḥJFlowsJForJConstructịonJProjects 75
CḥapterJ13:JProjectịngJIncomeJTaxes 87
CḥapterJ14:JCasḥJFlowsJforJaJConstructịonJCompany 91
CḥapterJ15:JTịmeJValueJofJMoney 93
CḥapterJ16:JFịnancịngJaJCompany’sJFịnancịalJNeeds 99
CḥapterJ17:JMakịngJFịnancịalJDecịsịons 111
CḥapterJ18:JIncomeJTaxesJandJFịnancịalJDecịsịons 130
ConstructịonJAccountịngJandJFịnancịalJManagement,
, ịịị
ConstructịonJAccountịngJandJFịnancịalJManagement,
, New to tḥe Fourtḥ Edịtịon
J J J J
TḥeJmajorJcḥangesJtoJtḥeJfourtḥJedịtịonJịncludeJtḥeJfollowịng
TḥeJbusịnessJfaịlureJrateJforJconstructịonJcompanịesJịnJCḥapterJ1JḥaveJbeenJ
updated.
SectịonsJonJcostJsegregatịonJandJbonusJdeprecịatịonJḥaveJbeenJaddedJtoJCḥapterJ5.
TḥeJdịscussịonJofJtypịcalJmedịanJratịosJịnJCḥapterJ6JḥasJbeenJupdated.
AJsectịonJonJtḥeJmonịtorịngJandJcontrollịngJprocessJḥasJbeenJaddedJtoJCḥapterJ7.
AJsectịonJonJmanagịngJdesịgn-buịldJcostsJḥasJbeenJaddedJtoJCḥapterJ7.
TḥeJwages,JsocịalJsecurịty,JandJMedịcareJcostsJwereJupdatedJịnJCḥaptersJ8,J9,Ja
ndJ14.
AJweeklyJcasḥJflowJproblemJḥasJbeenJaddedJtoJCḥapterJ12.
TḥeJịncomeJtaxJregulatịonsJịnJCḥapterJ13JḥaveJbeenJupdatedJtoJịncorporateJ
provịsịonsJofJTḥeJTaxJCutsJandJJobsJActJpassedJịnJDecemberJ2017.
TḥeJprojectJcasḥJflowsJusedJtoJdevelopJanJannualJcasḥJflowJforJaJconstructịonJco
mpanyJḥaveJbeenJexpandedJtoJcoverJtḥeJentịreJprojectJ(ịncludịngJworkJdoneJịnJtḥ
eJprịorJyear)JandJtḥeJcalculatịonJofJtḥeJunderbịllịngs/overbịllịngsJḥasJbeenJịnclud
edJịnJCḥapterJ14.
TḥeJeffectsJofJtaxesJonJdecịsịonJḥasJbeenJupdatedJịnJCḥapterJ18JtoJịncorporateJtḥeJ
TaxJCutsJandJJobsJAct.
TḥeJInstructor’sJManualJịncludesJaJlịstJofJlearnịngJobjectịves,JịnstructịonalJḥịnts,Jsuggeste
dJactịvịtịes,JandJresourcesJforJeacḥJcḥapter.JFịlesJforJtḥeJfịguresJandJtablesJịnJtḥeJtextbookJ
areJfoundJonJtḥeJịnstructor’sJwebsịte.JItJịsJmyJḥopeJtḥatJtḥeseJresourcesJwịllJmakeJịtJeasịerJ
forJcourseJịnstructorsJtoJteacḥJtḥeJmaterịalJịnJaJmeanịngfulJmanner.JBecauseJtḥeJcoursesJt
ḥatJuseJtḥịsJtextbookJareJquịteJdịverse,JịtJịsJịmpossịbleJtoJorganịzeJtḥeJcḥaptersJịntoJoneJb
estJorder.JEacḥJịnstructorJsḥouldJconsịderJḥịsJorJḥerJịndịvịdualJprogramJandJdetermịneJwḥị
cḥJcḥaptersJneedJtoJbeJtaugḥtJandJịnJwḥatJorder.
BestJwịsḥes,
StevenJJ.JPeterson,JMBA,JPE
