Introductory Accounting

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. Tinkelmans problem-solving approach to accounting measurement, carefully embedded in research, will appeal to instructors and students, alike.Shyam Sunder, Yale School of Management, USA In 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, USA Tinkelmans Introductory Accounting is thoughtful and lucidly written, an admirable synthesis of the accounting professions 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

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

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