Introductory accounting : a measurement approach for managers / Daniel P.Tinkelman.
By: Tinkelman, Daniel P [author.]
Language: English Publisher: New York ; London : Routledge, Taylor & Francis Group, [2016]Copyright date: c2016Description: xii, 550 pages ; 26 cmContent type: text Media type: unmediated Carrier type: volumeISBN: 9781138956216Subject(s): Managerial accountingDDC classification: 658.15/11 LOC classification: HF5657.4 | .T56 2016Item type | Current location | Home library | Call number | Status | Date due | Barcode | Item holds |
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BOOK | COLLEGE LIBRARY | COLLEGE LIBRARY SUBJECT REFERENCE | 658.1511 T494 2016 (Browse shelf) | Available | CITU-CL-47513 |
Includes bibliographical references and index.
Part I: Introduction to Accounting as a Measurement System 1. Introduction Part II: Measurement under Ideal Conditions 2. Classifying and Measuring Activities 3. Reporting Historic and Future 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 11. Uses and Limitations of Internal Accounting Controls Part IV: Application of Theory to Key Business Activities 12. Buying and Selling Activities 13. Financing Activities 14. Investing Activities 15. Using Labor Services 16. Production Activities Appendix A: Record-keeping Systems Appendix B: Present Value Appendix C: Issues in Deciding on the Entity Being Measured
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.
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