Zusammenfassung der Ressource
Expected Knowledge of CCIFP
Certification Exam
- I. ACCOUNTING AND REPORTING (30%)
- Accounting standards and guidelines
- Basic methods of accounting
- Construction equipment
- Costs in excess and billings in excess
- Financial statements
- Subcontractor payables
- Capitalized interest
- Receivables
- Project management
- Joint ventures
- II. INCOME RECOGNITION METHODS (20%)
- Financial reporting
- Percentage-of-completion accounting method
- Contract revenues
- Contract costs
- Independent construction audit
- Accounting for the effects of change in estimates
- Completed-contract accounting method
- III. BUDGETING AND PLANNING (11%)
- Strategic planning
- Strategic cost management
- Cash management
- Capital budgeting
- IV. RISK MANAGEMENT (14%)
- Risk management responsibilities
- Construction-related insurance
- Surety
- V. TAXES (5%)
- Accounting methods unique to the construction industry
- Tax filing
- VI. HUMAN RESOURCES (6%)
- Compensation
- Employee benefit plans
- Accounting/finance department administration
- VII. LEGAL (11%)
- Preparation and review of contracts
- Subcontracts
- Applicable laws
- Warranties
- Alternatives to litigation
- VIII. INFORMATION TECHNOLOGY (3%)
- Applications for construction management