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  2. Construction estimating software - Wikipedia

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

    The SharpeSoft Estimator, displaying an example of a trench calculation. Calculations: Most estimating programs have built-in calculations ranging from simple length, area, and volume calculations to complex industry-specific calculations, such as electrical calculations, utility trench calculations, and earthwork cut and fill calculations.

  3. Cut and fill - Wikipedia

    en.wikipedia.org/wiki/Cut_and_fill

    A mass haul diagram where land and rock cuts are hauled to fills Fill construction in 1909 Cut & Fill Software showing cut areas highlighted in red and fill areas shaded in blue. In earthmoving , cut and fill is the process of constructing a railway , road or canal whereby the amount of material from cuts roughly matches the amount of fill ...

  4. Bill of quantities - Wikipedia

    en.wikipedia.org/wiki/Bill_of_quantities

    A bill of quantities is a document used in tendering in the construction industry in which materials, parts, and labor (and their costs) are itemized.It also (ideally) details the terms and conditions of the construction or repair contract and itemizes all work to enable a contractor to price the work for which he or she is bidding.

  5. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    The first digit might, for example, signify the type of account (asset, liability, etc.). In accounting software, using the account number may be a more rapid way to post to an account, and allows accounts to be presented in numeric order rather than alphabetic order.

  6. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    Accounting for profit recognition on sales of real estate full-text: 45-02: 1979: Accounting for profit recognition on sales of real estate full-text: 46-01: 1987: Guide for the use of real estate appraisal information full-text: 46-02: 1990: Guide for the use of real estate appraisal information, as of December 31, 1990 full-text: 47-01: 1991

  7. Plug (accounting) - Wikipedia

    en.wikipedia.org/wiki/Plug_(accounting)

    Creative accounting may follow the letter of the rules of standard accounting practice, yet deviate by excessive complication creating opaqueness, whereas plugging the numbers deviates from accounting rules for a relatively "immaterial amount".

  8. Throughput accounting - Wikipedia

    en.wikipedia.org/wiki/Throughput_accounting

    Management accounting is an organization's internal set of techniques and methods used to maximize shareholder wealth. Throughput Accounting is thus part of the management accountants' toolkit, ensuring efficiency where it matters as well as the overall effectiveness of the organization. It is an internal reporting tool.

  9. Cut (earthworks) - Wikipedia

    en.wikipedia.org/wiki/Cut_(earthworks)

    In civil engineering, a cut or cutting is where soil or rock from a relative rise is removed. Cuts are typically used in road, rail, and canal construction to reduce a route's length and grade. Cut and fill construction uses the spoils from cuts to fill in defiles to create straight routes at steady grades cost-effectively.

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