Gross profit-percentage-of-completion method


Task: Logan, Inc. began work in 2004 on a contract for $6,300,000.

                                              2004             2005
Costs incurred to date           2,700,000     4,200,000
Estimated costs to complete   1,800,000           -
Billing to date                        2,100,000   6,300,0000
Collection to date                  1,500,000     5,400,000

a) What the gross profit to be recognized in 2004 using the percentage-of-completion method?

b) What the gross profit to be recognized in 2005 using the completed-contract method?

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Accounting Basics: Gross profit-percentage-of-completion method
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