May 21, 2024  
2023-2024 Cal State East Bay Catalog 
2023-2024 Cal State East Bay Catalog [ARCHIVED CATALOG]

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CMGT 660 - Cost Accounting, Control and Reporting in Construction

Units: 3
Introduction to project and company construction financial management. Discussion of financial resources, managing cost and profit, cash flows, and making financial decisions.

Prerequisites: Admission to M.S. Construction Management program.
Possible Instructional Methods: On-ground, or Hybrid, or Online Asynchronous or Online Synchronous.
Grading: A-F grading only.
Student Learning Outcomes - Upon successful completion of this course students will be able to:

  1. Apply accounting theory and the mechanics of the debit and credits, surety and bond issues as pertains to construction (PLO2).
  2. Identify cash flow issues impacting construction industry and some techniques to enhance cash flow (PLO5).
  3. Distinguish different accounting methods and understand percentage of completion accounting, fixed accounting and depreciation, subcontract accounting, and job cost accounting (PLO7).
  4. Evaluate direct and indirect cost, labor burden, change order, and claim issues from  an accounting standpoint (PLO2,5).

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