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General Motors Building, Detroit, Michigan

Thompson-Starrett Company,

Contractors

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ACCOUNTING PRACTICE

With Procedure Also for Owners,

Architects, and Engineers

By
WILLIAM M. AFFELDER
Comptroller, Thompson-Starrett Company; Special Lecturer
in Construction Accounting, College of the City of New York;
Member of the American Society of Certified Public Accountants

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Copyright, 1924, by
THE RONALD Press. COMPANY

AN Rights Reserved

Gijt of EP. Nutting

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During an experience of more than 20 years in the construction industry the author has felt increasingly the need for a comprehensive work, bringing together all the various aspects of construction accounting practice. This volume, accordingly, covers the whole subject. It embraces the several forms of contracts in use, and follows through all phases of construction work, from the inception of operations to the completion of the job. It covers the whole range of accounting procedure, from the initial field records through the cost system and the audits. The practice considered is applicable to all branches of the construction industry, whether the job is that of constructing a building, a dam, a dock, a railroad, or any other project. It is adaptable, moreover, to the small as well as the large construction firm or company; and while the discussion pertains mainly to the accounting procedure for contractors, it also gives attention to the procedure for subcontractors, owners, and architects or engineers.

In the detailed treatment of all these phases of construction accounting it has been the aim to make the discussion specific and practically helpful. Important and special points of law, insurance, and suretyship met with in construction accounting are emphasized, and a procedure is indicated to aid contractors in the very important work of making advance estimates of the amount of capital required to finance a job.

The general method of approach to the subject is indicated by the division of the volume into four parts, the first three of which are primarily concerned with accounting for contractors and subcontractors. Part I deals with the field conditions and records, a knowledge of which is essential to a real understanding of the general accounting system. Part II

5395.24

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