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Wednesday, September 2, 2026 Live Webcast

Construction Contractors: Non-Revenue and Non-Lease Accounting Considerations (X3-2026-CCACT-20260902)

9:00 AM - 1:30 PM EDT
webcast

Vendor Platform

4 CPE Credits in AA

OVERVIEW

Non-revenue and non-lease accounting are as important as revenue recognition when accounting for construction contractors. You'll dive into these topics to gain basic knowledge in construction accounting.

DESIGNED FOR

New staff to experienced staff with construction clients.

BENEFITS

  • Recall the predominant types of construction contractors and the work they typically perform.
  • Identify the common significant steps within the overall construction process.
  • Recognize select characteristics that are unique to the construction industry and that have accounting, audit, tax, or consulting consequences.
  • Identify the components of job costs incurred, the common categories into which the costs are divided, and the impact of both direct and indirect costs on the contractor.
  • Identify the unique characteristics of the contractor financial statements (specifically, accounts generally unique to construction contractors) and the unique disclosures common to contractor financial statements.
  • Recall the unique supplementary information normally included in the financial statements of a construction contractor.
  • Recall the main reasons for and types of surety bonds in the construction industry and the advantages to the owner of such bonds.
  • Identify the various financial benchmarks a surety or surety agent might analyze in a contractor’s financial statements to determine the amount of the contractor’s surety credit.

HIGHLIGHTS

  • Types of contractors
  • Non-revenue GAAP accounting for contractors
  • Contractor financial statements
  • Sureties and their place in the construction relationship
  • COURSE LEVEL

    Basic

    PREREQUISITES

    None

    ADVANCE PREPARATION

    None

    INSTRUCTOR

    Joselin Martin

    Joselin R. Martin, CPA, CGMA, CCIFP

    Read bio

    PRICING

    $139.00 - Member

    $169.00 - Nonmember

    Register Today


    Note: Online pre-registration will close on September 2 at 8:30 AM.

    ADDITIONAL OPTIONS

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    COURSE DEVELOPER

    AICPA/NJCPA