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Part 1 A Aristocracy Construction Company began work on a new building project o

ID: 2483297 • Letter: P

Question

Part 1 A

Aristocracy Construction Company began work on a new building project on January 1, 2015. The project is to be completed by December 31, 2017, for a fixed price of $108 million. The following are the actual costs incurred and estimates of remaining costs to complete the project that were made by the accounting staff:

Years

Actual costs incurred in each year

Estimated remaining costs to complete the project (measured at Dec. 31 of each year)

2015

30 million

60 million

2016

45 million

45 million

2017

35 million

0


What amount of gross profit (or loss) would Aristocracy record on this project in each year, assuming that Aristocracy recognizes revenue for this project upon completion of the project? Place answers in the table below. Loss(es) should be enclosed within parenthesis.

Years

Gross Profit (or Loss) recognized

2015

2016

2017


Part 1 B

Ballister Builders was the low bidder on a construction project to build a DOT facility for $2,500,000. The project was begun in 2015 and completed in 2017. Cost and other data are presented below:

2015

2016

2017

Costs incurred during the year

350,000

1,100,000

650,000

Estimated costs to complete

1,050,000

950,000

0

What amount of gross profit (or loss) would Ballister record on this project in each year, assuming that Ballister recognizes revenue for this project over time according to percentage of completion? Place answers in the table below. Loss(es) should be enclosed within parenthesis.

Years

Gross Profit (or Loss) recognized

2015

2016

2017


Keep percentages to 2 decimal places. Round dollar amounts to the nearest dollar.

Aristocracy Construction Company began work on a new building project on January 1, 2015. The project is to be completed by December 31, 2017, for a fixed price of $108 million. The following are the actual costs incurred and estimates of remaining costs to complete the project that were made by the accounting staff:

Years

Actual costs incurred in each year

Estimated remaining costs to complete the project (measured at Dec. 31 of each year)

2015

30 million

60 million

2016

45 million

45 million

2017

35 million

0


What amount of gross profit (or loss) would Aristocracy record on this project in each year, assuming that Aristocracy recognizes revenue for this project upon completion of the project? Place answers in the table below. Loss(es) should be enclosed within parenthesis.

Years

Gross Profit (or Loss) recognized

2015

2016

2017


Explanation / Answer

Part 1-a

Part1B

Particulars 2015 (Million $) 2016 (Million $) 2017 (Million $) Project cost 108 108 108 Cost upto date 30 75 110 costs to complete the project 60 45 0 Toatl Cost 90 120 110 Gross Profit (Loss) 18 (12) (2) Gross Profit (Loss) to be recognised 0 0 (2)