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DESIGNED FOR
Accounting professionals working with or advising construction contractors
BENEFITS
At the end of this course, you will be able to:
- Describe key issues related to construction accounting
- Identify revenue recognition methods for construction contracts
- Recognize percentage of completion and completed contract methods
- Identify accounting considerations for contract modifications
- Describe issues related to contract costs and allocation
- Recognize complex issues in construction contract accounting
HIGHLIGHTS
- Overview of FASB ASC 910
- AICPA guidance for construction contractors
- Industry specific accounting considerations
- Revenue recognition methods
- Percentage of completion method
- Completed contract method
- Contract modifications
- Contract costs and allocation
- Complex accounting issues in construction
PREREQUISITES
Basic Accounting
ADVANCE PREPARATION
None