Construction Accounting

Construction Accounting
Cost and managerial accounting topics for construction companies, including break-even analysis, ratio analysis, capital budgeting, job cost systems, master budgets pricing and decision-making, allocating costs.
 Hours3.0 Credit, 3.0 Lecture, 0.0 Lab
 PrerequisitesACC 200
Course Outcomes

Basic Financial Knowledge

Understand basic financial statements and double-entry accounting theory in the construction industry.


Understand payroll management and labor burden issues in the construction industry.


Understand managerial accounting theory, including how to interpret financial statements using ratio analysis, break-even analysis, trend analysis, etc.

Accounting Controls

Understand internal accounting controls in construction companies.

Computers & Accounting

Ability to use a computer-accounting program, understand the relationship between the different accounting modules, and generate managerial financial reports.

Revenue Recognition

Understand revenue recognition options for construction companies.