ABSTRACT

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 1|41 pages

Introduction to Accounting as a Measurement System

part 2|190 pages

Measurement Under Ideal Conditions

chapter 2|50 pages

Classifying and Measuring Activities

chapter 3|40 pages

Reporting Measurements

chapter 4|48 pages

Using Financial Accounting Measurements

chapter 5|50 pages

Using Managerial Accounting Measurements

part 3|269 pages

Complications and Limitations

chapter 6|44 pages

Strategic Reaction to Measurement

chapter 7|48 pages

Valuation Choices

chapter 8|44 pages

Uncertainty

chapter 9|39 pages

Allocations in Financial Reporting

chapter 10|52 pages

Cost Allocations in Managerial Accounting

part 4|40 pages

Introduction to a Case Study

chapter 12|38 pages

Rebeli Press, Inc.—The First Year