CONSTRUCTION CONTRACTORS: SPECIAL TAX AND ACCOUNTING CONSIDERA T

CONSTRUCTION CONTRACTORS: SPECIAL TAX AND ACCOUNTING CONSIDERA TIONS BY ERIC P. WALLACE, CPA And E. LYNN NICHOLS, CPA

** Price: $29 ** Year: 2000 ** Publisher: NICHOLS EDUCATION CORPORATION ** ** Condition: Rarely used excellent ** Format: Soft Cover **

This is a very specialized rare book about accounting for construction contractors. The book has two main parts: the first part is ACCOUNTING AND AUDITING. The second major part is FEDERAL INCOME TAXATION. The main subject heading in this book are listed below:



Construction Contractors: Special Accounting and Auditing
Audit Program for Construction Contractors
Disclosure Checklist for Construction Contractors
SOP 94-6, Disclosure of Certain Significant Risks and Uncertainties
Example Financial Statements For Construction Contractors:
C Corporation
S Corporation


Introduction and Overview
Costs Properly Allocated to Contracts
Capitalization of Production Period Interest
Methods of Accounting for Other Than "Long-Term" Contracts
Completed Contract Method
Percentage of Completion Method
Look-Back Method Adjustment
Changing Accounting Methods
Alternative Minimum Tax Considerations
APPENDICES TO SECTION TWO
Revenue Ruling 92-28
Treasury Regulations 1.451-3
Notice 89-15, Long-Term Contracts
Proposed Regulations Under Section 460
Treasury Regulations 1 A60-6
IRC Section 263A
IRC Section 460
Cost Capitalization