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  2. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    t. e. A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded ...

  3. Schedule (project management) - Wikipedia

    en.wikipedia.org/wiki/Schedule_(project_management)

    In project management, a schedule is a listing of a project 's milestones, activities, and deliverables. Usually dependencies and resources are defined for each task, then start and finish dates are estimated from the resource allocation, budget, task duration, and scheduled events. A schedule is commonly used in the project planning and ...

  4. Construction estimating software - Wikipedia

    en.wikipedia.org/wiki/Construction_estimating...

    Construction estimating software. Construction cost estimating software is computer software designed for contractors to estimate construction costs for a specific project. A cost estimator will typically use estimating software to estimate their bid price for a project, which will ultimately become part of a resulting construction contract.

  5. Critical path method - Wikipedia

    en.wikipedia.org/wiki/Critical_path_method

    The critical path method (CPM), or critical path analysis (CPA), is an algorithm for scheduling a set of project activities. [1] A critical path is determined by identifying the longest stretch of dependent activities and measuring the time [2] required to complete them from start to finish. It is commonly used in conjunction with the program ...

  6. Gantt chart - Wikipedia

    en.wikipedia.org/wiki/Gantt_chart

    Definition. A Gantt chart is a type of bar chart [ 4 ][ 5 ] that illustrates a project schedule. [ 6 ] This chart lists the tasks to be performed on the vertical axis, and time intervals on the horizontal axis. [ 4 ][ 7 ] The width of the horizontal bars in the graph shows the duration of each activity. [ 7 ][ 8 ] Gantt charts illustrate the ...

  7. Completed-contract method - Wikipedia

    en.wikipedia.org/wiki/Completed-contract_method

    Completed-contract method. The Completed-contract method is an accounting method of work-in-progress evaluation, for recording long-term contracts. GAAP allows another method of revenue recognition for long-term construction contracts, the percentage-of-completion method. With this method, revenue is recognized when the contract is fulfilled.

  8. General ledger - Wikipedia

    en.wikipedia.org/wiki/General_ledger

    v. t. e. In bookkeeping, a general ledger is a bookkeeping ledger in which accounting data are posted from journals and aggregated from subledgers, such as accounts payable, accounts receivable, cash management, fixed assets, purchasing and projects. [1] A general ledger may be maintained on paper, on a computer, or in the cloud. [2]

  9. Cost database - Wikipedia

    en.wikipedia.org/wiki/Cost_database

    A popular coding system which can be applied to construction cost estimates is MasterFormat. [4] Another coding method is Uniformat. [5] Also, various types of work breakdown structures or WBS may be used. It may also be useful to assign the costs to a chart of accounts or COA (a.k.a. Code of Accounts). Other organizational needs include:

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