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(TCO A) Tim Construction Co. began operations in 2016. Construction activity for

ID: 2573372 • Letter: #

Question

(TCO A) Tim Construction Co. began operations in 2016. Construction activity for 2016 is shown below. Tim uses the percentage of completion method.

Which of the following should be shown on the Balance Sheet on Dec 31, 2016 related to Contract 1?

Contract Contract
Price Billings
Through
12/31/16 Collections
Through
12/31/16 Costs
to
12/31/16 Estimated
Costs to
Complete 1 $5,200,000 $3,500,000 $2,600,000 $3,000,000 $1,000,000 2 $3,600,000 $1,500,000 $1,000,000 $820,000 $1,880,000 3 $3,300,000 $1,900,000 $1,800,000 $2,250,000 $1,200,000

Explanation / Answer

Which of the following should be shown on the Balance Sheet on Dec 31, 2016 related to Contract 1?

Here for balancesheet contract price and collections and cost to be incurred are irrelevent.

Billings throgh = $3,500,000

Therefore billing through is the current liability in % of completion method since bills will be raised for % completed contracts only as per the agreement

Current liability in balancesheet = Billings = $3,500,000

Current liability = $ 3,500,000