• Types of contractors
• Non-revenue GAAP accounting for contractors
• Contractor financial statements
• Sureties and their place in the construction relationship
Learning Objectives
When you complete this course, you will be able to: • Recall key considerations regarding the construction industry and the players who take part.
• Identify key concepts related to up-to-date GAAP accounting methods applicable to construction contractors.
• Recall the key portions of construction contractor financial statements.
• Understand what a surety is and how they assist in the overall construction process.
Major Topics
• Types of contractors
• Non-revenue GAAP accounting for contractors
• Contractor financial statements
• Sureties and their place in the construction relationship
