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DTSTAMP:20260514T151002Z
DTSTART:20261005T140000Z
DTEND:20261005T183000Z
SUMMARY: Construction Contractors: Non-Revenue and Non-Lease Accounting Considerations
DESCRIPTION: Construction accounting fundamentals 

The construction industry stands out in its need to adhere to diverse accounting standards. Essential knowledge and key issues influencing the field are explored as you learn about the overall construction process through the following topics: 

Industry players
Preparing cost estimates and bids
Project management
Contracts and modifications 

Unique accounting issues for contractors 

Various contractor expenses that affect job profitability need to be identified and examined to ensure accurate accounting of a company's total spending and performance. You'll review this concept and other characteristics unique to contractors as you gather critical information and learn the implications for CPAs. Relevant topics include: 

Contractor financial statements
Common disclosures
Supplementary information 

Working with a surety

Surety is an integral part of the construction process. You'll take a detailed look at the benchmarks a surety might analyze in a contractor's financial statements as well as the following topics:

Types of surety bonds 
The surety process
Surety underwriting considerations
Warning signs for the surety
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