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