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Accounting

Accounting

Theses/Dissertations

Brigham Young University

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An Analysis Of The Accounting Methods Used By Builders Producing Twenty-Five Or Fewer Homes Per Year, David Andrus Dec 2006

An Analysis Of The Accounting Methods Used By Builders Producing Twenty-Five Or Fewer Homes Per Year, David Andrus

Theses and Dissertations

Accounting plays a crucial role in the success of any business, but it is particularly vital in the construction industry, a complex field that typically requires the coordination of multiple subcontractors and multiple jobs in any given year. Although small-volume home builders make up 70 percent of the membership of the National Association of Home Builders (NAHB), a trade association of the home building industry, little is known about the accounting practices of these builders. This thesis undertook to study the accounting practices of small-volume home builders. Small-volume home builders were defined as those producing 25 homes or fewer in …