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  2. Construction accounting - Wikipedia

    en.wikipedia.org/wiki/Construction_accounting

    Construction auditing is an important part of construction accounting and deals with expenses - the IRS offers a guide. IRS Construction Audit Guide . The National Association of Construction Auditors recommends this guide.

  3. IAS 11 - Wikipedia

    en.wikipedia.org/wiki/IAS_11

    The IAS 11 standard of International Accounting Standards set out requirements for the accounting treatment of the revenue and costs associated with long-term construction contracts. By their nature, construction activities and contracts are long-term projects, often beginning and ending in different accounting periods .

  4. Percentage-of-completion method - Wikipedia

    en.wikipedia.org/wiki/Percentage-of-Completion...

    The accounting for long term contracts using the percentage of completion method is an exception to the basic realization principle. This method is used wherein the revenues are determined based on the costs incurred so far. The percentage of completion method is used when: Collections are assured; The accounting system can: Estimate profitability

  5. Project accounting - Wikipedia

    en.wikipedia.org/wiki/Project_accounting

    Project accounting is a type of managerial accounting oriented toward the goals of project management and delivery.It involves tracking, reporting, and analyzing financial results and implications, [1] and sometimes the creation of financial reports designed to track the financial progress of projects; the information generated by this analysis is used to aid project management.

  6. Work breakdown structure - Wikipedia

    en.wikipedia.org/wiki/Work_breakdown_structure

    A work package at the activity level is a task that: can be realistically and confidently estimated; makes no sense practically to break down any further; can be completed in accordance with one of the heuristics defined above; produces a deliverable which is measurable; and; forms a unique package of work that can be outsourced or contracted out.

  7. Glossary of construction cost estimating - Wikipedia

    en.wikipedia.org/wiki/Glossary_of_construction...

    Construction is a process that consists of the creation, modification, or demolition of facilities, buildings, civil and monumental works, and infrastructure. Construction cost - the total cost to construct a project. This value usually does not include the preplanning, site or right of way acquisition, or design costs, and may not include ...

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  9. 50 Divisions - Wikipedia

    en.wikipedia.org/wiki/50_Divisions

    50 Divisions refers to the 50 divisions of construction information, as defined by the Construction Specifications Institute (CSI)'s MasterFormat beginning in 2004 ...

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