Introductory Accounting A Measurement Approach for Managers

Introductory Accounting adopts a measurement approach to teaching graduate students the basics of accounting. Integrating both financial and managerial principles from the U.S. and around the globe, it links accounting to other areas of business (such as finance, operations, and management).

Providing students with the context to understand how and why accounting is a valuable part of business, readers will gain an understanding of accounting?s role in financial analysis and managerial decision-making. Tinkelman discusses accounting as an imperfect measurement system, offering guidance on how quantitative data can benefit analysts and managers when used with an understanding of its limitations. The book is strongly grounded in research, and also draws on plenty of examples and cases to bring these issues to life.

The conversational style of Introductory Accounting will appeal to MBA students, while key terms and illustrative problems make assignments easy for instructors. Additional materials for students and instructors are available on the book?s companion website.

Part I: Introduction

1. Introduction to accounting as a measurement system

Part II: Measurement under ideal conditions

2. Classifying and measuring activities

3. Reporting measurements

4. Using financial accounting measurements

5. Using managerial accounting measurements

Part III: Complications and limitations

6. Strategic reaction to measurement

7. Valuation choices

8. Uncertainty

9. Allocations in financial reporting

10. Cost allocations in managerial accounting (with appendix on the theory of constraints and throughput accounting)

11. Controlling measurement and reporting to minimize errors

Part IV: Introduction to a Case Study

12. Rebeli Press, Inc.—The First Year

Appendices

A. Record-keeping systems

B. Present value concepts

Daniel P. Tinkelman is Associate Professor and Marshall G. Kaplan Chair of Accounting at Brooklyn College, USA.