Cover; Title; Copyright; Dedication; Contents; Preface; Acknowledgments; PART 1 Introduction; 1 Introduction to Accounting as a Measurement System; PART 2 Measurement Under Ideal Conditions; 2 Classifying and Measuring Activities; 3 Reporting Measurements; 4 Using Financial Accounting Measurements; 5 Using Managerial Accounting Measurements; PART 3 Complications and Limitations; 6 Strategic Reaction to Measurement; 7 Valuation Choices; 8 Uncertainty; 9 Allocations in Financial Reporting; 10 Cost Allocations in Managerial Accounting.
Appendix to Chapter 10 on the Theory of Constraints and Throughput Accounting11 Controlling Measurement and Reporting to Minimize Errors; PART 4 Introduction to a Case Study; 12 Rebeli Press, Inc.-The First Year; APPENDICES; A Record-Keeping Systems; B Present Value Concepts; Index.