Introductory Accounting
A Measurement Approach for Managers
by Daniel P. Tinkelman
1st Edition
Publisher: Routledge
Book Details
| Print ISBN | 9781138956216 |
| eText ISBN | 9781317353201 |
| Publisher | Routledge |
| Publishing Year | 2016 |
| Edition | 1st Edition |
| Language | English |
Introductory Accounting: A Measurement Approach for Managers, 1st Edition, is a graduate-level textbook that presents foundational accounting concepts through a measurement framework. It links accounting to related business disciplines, including finance, operations, and management.
The volume integrates financial and managerial principles from domestic United States practices and global perspectives. It explores how organizations classify, measure, and report financial activities, demonstrating how quantitative measurements support decision-making across varied organizational settings.
By treating accounting as an imperfect measurement system, the text explains how quantitative information assists analysts and managers when its analytical boundaries and limitations are understood. Practical examples and cases illustrate these principles throughout the text.
Table of Contents
Chapter 1: Introduction to accounting as a measurement system
Chapter 2: Classifying and measuring activities
Chapter 3: Reporting measurements
Chapter 4: Using financial accounting measurements
Chapter 5: Using managerial accounting measurements
Chapter 6: Strategic reaction to measurement
Chapter 7: Valuation choices
Chapter 8: Uncertainty
Chapter 9: Allocations in financial reporting
Chapter 10: Cost allocations in managerial accounting (with appendix on the theory of constraints and throughput accounting)
Chapter 11: Controlling measurement and reporting to minimize errors
Chapter 12: Rebeli Press, Inc.—The First Year
Chapter A: Record-keeping systems
Chapter B: Present value concepts
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