Table of Contents
Chapter 1 - Overview of Project Accounting
Chapter 2 - Project Pricing, Billing and Revenue
Percentage of Completion Method
Treatment as Separate Contract
Treatment as Continuing Contract
Measurement of Progress Completion
Information Organization and Presentation
Separate General Ledger / Subledger Accounts
Chapter 4 - Project Cost Management
Chapter 5 - Interest Capitalization
Overview of Capitalized Interest
The Interest Capitalization Period
Calculating Interest Capitalization
Chapter 6 - Additional Project Accounting Topics
Research and Development Costs
Controls for Cost Plus Pricing Arrangements
Controls for Fixed Fee Pricing Arrangements
Controls for Internal Projects
Chapter 8 - Project Measurements
Final Examination…………………………………………………………………………………………………...67