Construction Accounting. Focus on Revenues, customer contracts, and financial statements
Section 1: Industry overview – 1 page max
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Section 2: Revenue recognition and Customer Contracts – Bulk of research, also reference ASC 606 and ASU 2014-09 for Revenue from Contracts with Customers
Section 3: Other Accounting considerations – 1 page max
Section 4: Financial statements – How are construction company statements different? Mostly in the accounting titles – 1-2 pages, mostly spreadsheet with a couple paragraph summary
Section 5: Controls – Writing estimates to prevent profit loss, bidding against other companies, etc