Introductory Accounting: A Measurement Approach for Managers / Edition 1

by Daniel P. Tinkelman

Overview

Introductory Accounting adopts a measurement approach to teaching MBA students the basics of accounting. Integrating financial and managerial principles from around the globe, it links accounting to other areas of business. Tinkelman discusses accounting as an imperfect measurement system, offering guidance on how quantitative data can benefit analysts and managers. The book is strongly grounded in research and also draws on plenty of examples and cases that bring these issues to life. Additional materials for students and instructors are available on the book’s companion website.

Product Details

ISBN-13:	9781138956209
Publisher:	Taylor & Francis
Publication date:	12/10/2015
Pages:	594
Product dimensions:	7.00(w) x 10.00(h) x (d)

About the Author

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

Table of Contents

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

Editorial Reviews

Introductory Accounting is a breath of fresh air in the accounting library. It dares to depart from the well-trodden path of introductory accounting texts by presenting accounting as a solution to a societal problem, beyond a set of rules. Tinkelman’s problem-solving approach to accounting measurement, carefully embedded in research, will appeal to instructors and students, alike.—Shyam Sunder, Yale School of Management, USA

In this innovative accounting text, Tinkelman combines financial accounting with managerial, introduces relevant research, and organizes topics better than other books. Introductory Accounting should be seriously considered for adoption by any accounting instructor.—Baruch Lev, Leonard N. Stern School of Business, New York University, USA

Tinkelman’s Introductory Accounting is thoughtful and lucidly written, an admirable synthesis of the accounting profession’s longstanding concerns with accounting measurement and modern social science. It provides an intellectually broadminded yet practical foundation in financial and managerial accounting for managers.—Stephen G. Ryan, Leonard N. Stern School of Business, New York University, USA

From the Publisher