000			02498nam a2200217Ia 4500
003			NULRC
005			20250520100554.0
008			250520s9999 xx 000 0 und d
020			_a130011800
040			_cNULRC
050			_aHF 5686 .L83 1973
100			_aLucas, Paul D. _eauthor
245		0	_aAccounting guide for construction contractors / _cPaul D. Lucas
260			_aEnglewood Cliffs, New Jersey : _bPrentice-Hall, _cc1973
300			_a205 pages : _billustrations ; _c29 cm.
504			_aIncludes index.
505			_aChapter 1. How to Select the Right Accounting Method for the Contractor -- Chapter 2. Controlling Purchases and Job Costs by Using Effective Procedures and Special Records -- Chapter 3. Special Cash Disbursements Journal, Accounts Payable, and Pet Cash Purchases -- Chapter 4. Accounting for Labor--the Most Critical Job Cost -- Chapter 5. The Principal Source of Working Capital--Billings, Receivables, and Cash Receipts -- Chapter 6. End of Period Adjustments, Closing Procedures and Accounting Controls -- Chapter 7. Decision Making on Plant and Equipment Accounting for Insurance -- Chapter 8. Establishing Control and Allocation of Overhead -- Chapter 9. Creating Effective Management Reports -- Chapter 10. Profit Planning and Forecasting -- Chapter 11.The Audit: Auditor and Client Cooperation for Mutual Benefits -- Chapter 12. Choosing the Best Form of Business Organization for the Contractor -- Chapter 13. Tax Saving Ideas for the Contractor -- Chapter 14. Computer Techniques for Project Planning and Control.
520			_aMost accounting systems used by construction contractors are not produce current and reliable cost and progress reports. The need for adequate reporting is increasingly obvious in one of the world's largest, most competitive and most difficult to control businesses. The job of preparing timely and accurate reports falls squarely on the accountant, for he is management's right arm in planning and controlling. But the accountant can prepare reports that are timely and accurate only with the aid of an efficient and properly controlled accounting system. This book illustrates an accounting system-designed specifically for construction contractors that will produce with a minimum of effort, information that is both current and accurate. The system presented has resulted in substantial savings of time and dollars when applied to real-life situations.
650			_aCONSTRUCTION INDUSTRY -- ACCOUNTING
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