Southern Polytechnic State University

Undergraduate Academic Catalog 2011-2012

CM 3620 Construction Finance and Feasibility

Prerequisite: ACCT 2101

4-0-4

A study of Financial Management for the Contractor, and Builder/Developer Organization. Topics include: balance sheet analysis using Percentage of Completion Method, Completed Contract Method with Absorption Analyses, and Work in Process Accounting regarding construction progress payments in excess of costs and estimated earnings. Ratio analysis for construction industry and bid and payment/bond performance. Cash flow projection for construction projects. Also included is building construction economics in terms of: Value Engineering, Constructability, building delivery systems and real estate processes for the Builder/Developer and Construction Management organizations. Graduate students will do additional work on construction cost accounting.

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