Introductory Accounting

A Measurement Approach for Managers

Inbunden, Engelska, 2015

Av Daniel P. Tinkelman

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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.

Produktinformation

Utgivningsdatum2015-12-10
Mått178 x 254 x 36 mm
Vikt1 224 g
FormatInbunden
SpråkEngelska
Antal sidor594
FörlagTaylor & Francis Ltd
ISBN9781138956209

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Part I: Introduction1. Introduction to accounting as a measurement systemPart II: Measurement under ideal conditions2. Classifying and measuring activities3. Reporting measurements4. Using financial accounting measurements5. Using managerial accounting measurementsPart III: Complications and limitations6. Strategic reaction to measurement7. Valuation choices8. Uncertainty9. Allocations in financial reporting10. Cost allocations in managerial accounting (with appendix on the theory of constraints and throughput accounting)11. Controlling measurement and reporting to minimize errorsPart IV: Introduction to a Case Study12. Rebeli Press, Inc.—The First YearAppendicesA. Record-keeping systemsB. Present value concepts

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, USAIn 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, USATinkelman’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