Instructor’s Manual m
Management Accounting fo m m
r Decision Makers
m m
Tenth edition m
Peter Atrill Eddi
m m
e McLaney
m
For further instructor material ple
m m m m
ase visit: go.pearson.com/uk/he/r
m m
esources
ISBN:m 978-1-292-34949-7
© mPearson mEducation mLimited m2021
Lecturersmadoptingmthemmainmtextmarempermittedmtomdownloadmand mphotocopymthemmanualmasmreq
uired.
,PEARSONmEDUCATIONmLIMITED
KAOmTw
o mKAOmP
ark
HarlowmCM17 m9SRmUnit
ed mKingdom
Tel:m+44 m(0)1279 m623623
Web:mwww.pearson.com/uk
Eighth medition mpublished m2015mN
inth medition mpublishedm2019 mThi
smeditionmpublishedm2021
©mPearson mEducation mLimited m2021
Them rightsm ofm Peterm Atrillm andm Eddiem McLaneym tom bem identifiedm asm authorsm ofm thism work m havem bee
n masserted mby mthemmin maccordance mwith mthemCopyright,mDesignsmand mPatentsmActm1988.
ISBNm 978-1-292-34949-7
Pearson mEducation mismnotmresponsible mformthemcontentmof mthird-party mInternetmsites.
Allmrightsmreserved.mPermission mismhereby mgiven mformthemmaterialmin mthismpublication mto mbemreprodu
ced mformstudentmhandouts,mwithoutmexpressmpermission mof mthemPublishers,mformeducationalmpurposesm
only.m In mallmothermcases,mno mpartmof mthismpublication mmay mbemreproduced,mstored min mamretrievalmsyst
em,mormtransmitted min many mformmormby many mmeans,melectronic,mmechanical,mphotocopying,mrecordin
g,mormotherwise mwithoutmeithermthempriormwritten mpermission mof mthemPublishersmormamlicencempermitti
ngmrestricted mcopyingmin mthemUnited mKingdommissued mby mthemCopyrightmLicensingmAgency mLtd.,m B
arnard’smInn,m86 mFettermLane,mLondon mEC4Am1EN.mThismbook mmay mnotmbemlent,mresold,mhired moutmo
rmotherwisemdisposed mof mby mway mof mtrademin many mformmof mbindingmormcovermothermthan mthatmin mwhic
h mitmismpublished,mwithoutmthempriormconsentmof mthemPublishers.
Allmtrademarksmused mherein maremthemproperty mof mtheirmrespectivemowners.mThemusemof many mtrademar
k min mthismtextmdoesmnotmvestmin mthemauthormormpublishermany mtrademark mownership mrightsmin msuch mtra
demarks,mnormdoesmthemusemof msuch mtrademarksmimply many maffiliation mwith mormendorsementmof mthism
book mby msuch mowners.
ThemFinancialmTimes.mWith mamworldwide mnetwork mof mhighly mrespected mjournalists,mThemFinanci
almTimesmprovidesmglobalmbusinessmnews,minsightfulmopinion mand mexpertmanalysismof mbusiness,mfi
nancemand mpolitics.mWith moverm500 mjournalistsmreportingmfromm50 mcountriesmworldwide,mourmin-
depth mcoveragemof minternationalmnewsmismobjectively mreported mand manalysed mfromman mindepende
nt,mglobalmperspective. mTo mfind moutmmore,mvisitmwww.ft.com/pearsonoffer.
, Contents
Chapters Pages
Section mA:mAuthors’mnotemto mtutors 4
Section mB:mSolutionsmto mexercises 6
Supplementary m questions 58
ProgressmTestm1 81
ProgressmTestm2 93
Tutorial/seminarm questions 108
Revision mquestions 127
3
©mPearson mEducationmLimitedm202
1
, S E C T ION m A
Authors’ note to tutors
m m m
Usingmthembook
Thembook mismdesigned mto mprovidemreadersmwith mamsound mintroduction mto mmanagementmaccounting.mIt
massumes mno mprevious mknowledge mof mthe msubjectmand mrecognises mthatmstudents musingmitmmay mcome mf
rommamwidemvariety mof mbackgrounds.mThembook,mtherefore,mtriesmto mavoid mtechnicalmjargon mand mdoes
mnotmassume ma mhigh mlevelmof mnumericalmability mfrom mstudents. mItmhas mbeen mclass mtested mby mstudents m
on mvariousmcoursesmand mwemhavemmodified mand mrefined mthemmaterialmto mtakemaccountmof mtheirmcomm
ents.mWemhavemalso mtaken maccountmof mthemcommentsmmademby mlecturersmwho mused mthemfirstmninemedi
tionsmof mthembook mand mof mspecially mcommissioned mreviews.
Thembook maimsmto mencouragemanmactivemapproach mto mlearningmby mprovidingmactivitiesmand mself-
assessmentmquestionsmatmappropriatempoints.mThismapproach mismdesignedmto mstimulate mthoughtmconcer
ningmparticularmissuesmand mtomgivemthemreadersmthemopportunity mto mtestmtheirmunderstandingmof mthempri
nciplesmcovered.
Thembook mismsupplemented mby mampassword-
controlled mlecturers’mwebsitemand mamstudentmwebsite mavailable mto mallmreaders.
Themstructure mof mthembook mallowsmthemtutormto mdelivermthemsubjectmin mamnumbermof mways.mItmcan mbem
used masmrecommended mreadingmformamtraditionalmcoursembased mon mlecturesmand mtutorials.mTheremarem
criticalmreviewmquestionsmand mexercisesmatmthemend mof meach mchaptermthatmcan mbemused masmthembasismf
ormtutorials.m Itmcould malso mprovidemthembasismformamdistancemlearningmapproach mformpart-timemormoff-
campusmstudents.mFormthesemstudents,mtheminteractive mnaturemof mthembook mmay mbemextremely musefulm
wheremaccessmto mamtutormismrestricted.mThembook mcan malso mbemused masmthembasismforman mopen mlearning
mapproach mformfull-time mcampus-
based mstudents.mWemhavemsuccessfully mused mitmin mthismway matmthemUniversity mof mPlymouth mBusiness
mSchool. mAccountingm‘surgeries’mhave malso mbeen mprovided mto mgive mstudents mthe mopportunity mformone
-to-onemhelp mwith many mproblemsmthey mface.
Thembook mismappropriate mformmodulesmthatmaremdesigned mto mbemcovered min m100 mto m150 mhoursmof mstud
y.mFormfull-timemstudents,mthismwillmoften mbemcovered min monemacademic myear.
PowerPointmslides
Themdiagramsmin mthembook,malongmwith mothermdiagramsmand mmaterials,maremavailable masmPowerPointm
slidesmto mhelp min mdeliveringmlecturesmand mtutorialsmand mthesemcan mbemdownloaded mfrommthemlecturers
’mwebsite.
Practice/assessment mmaterial
Themactivities,mwhosemsolutionsmimmediately mfollowmthem,mand mself-
assessmentmquestions,mwhosemsolutionsm arematm themend mof m thembook,mformmanm integralmpartmof m it.m I
4
©mPearson mEducationmLimitedm202
1
Management Accounting fo m m
r Decision Makers
m m
Tenth edition m
Peter Atrill Eddi
m m
e McLaney
m
For further instructor material ple
m m m m
ase visit: go.pearson.com/uk/he/r
m m
esources
ISBN:m 978-1-292-34949-7
© mPearson mEducation mLimited m2021
Lecturersmadoptingmthemmainmtextmarempermittedmtomdownloadmand mphotocopymthemmanualmasmreq
uired.
,PEARSONmEDUCATIONmLIMITED
KAOmTw
o mKAOmP
ark
HarlowmCM17 m9SRmUnit
ed mKingdom
Tel:m+44 m(0)1279 m623623
Web:mwww.pearson.com/uk
Eighth medition mpublished m2015mN
inth medition mpublishedm2019 mThi
smeditionmpublishedm2021
©mPearson mEducation mLimited m2021
Them rightsm ofm Peterm Atrillm andm Eddiem McLaneym tom bem identifiedm asm authorsm ofm thism work m havem bee
n masserted mby mthemmin maccordance mwith mthemCopyright,mDesignsmand mPatentsmActm1988.
ISBNm 978-1-292-34949-7
Pearson mEducation mismnotmresponsible mformthemcontentmof mthird-party mInternetmsites.
Allmrightsmreserved.mPermission mismhereby mgiven mformthemmaterialmin mthismpublication mto mbemreprodu
ced mformstudentmhandouts,mwithoutmexpressmpermission mof mthemPublishers,mformeducationalmpurposesm
only.m In mallmothermcases,mno mpartmof mthismpublication mmay mbemreproduced,mstored min mamretrievalmsyst
em,mormtransmitted min many mformmormby many mmeans,melectronic,mmechanical,mphotocopying,mrecordin
g,mormotherwise mwithoutmeithermthempriormwritten mpermission mof mthemPublishersmormamlicencempermitti
ngmrestricted mcopyingmin mthemUnited mKingdommissued mby mthemCopyrightmLicensingmAgency mLtd.,m B
arnard’smInn,m86 mFettermLane,mLondon mEC4Am1EN.mThismbook mmay mnotmbemlent,mresold,mhired moutmo
rmotherwisemdisposed mof mby mway mof mtrademin many mformmof mbindingmormcovermothermthan mthatmin mwhic
h mitmismpublished,mwithoutmthempriormconsentmof mthemPublishers.
Allmtrademarksmused mherein maremthemproperty mof mtheirmrespectivemowners.mThemusemof many mtrademar
k min mthismtextmdoesmnotmvestmin mthemauthormormpublishermany mtrademark mownership mrightsmin msuch mtra
demarks,mnormdoesmthemusemof msuch mtrademarksmimply many maffiliation mwith mormendorsementmof mthism
book mby msuch mowners.
ThemFinancialmTimes.mWith mamworldwide mnetwork mof mhighly mrespected mjournalists,mThemFinanci
almTimesmprovidesmglobalmbusinessmnews,minsightfulmopinion mand mexpertmanalysismof mbusiness,mfi
nancemand mpolitics.mWith moverm500 mjournalistsmreportingmfromm50 mcountriesmworldwide,mourmin-
depth mcoveragemof minternationalmnewsmismobjectively mreported mand manalysed mfromman mindepende
nt,mglobalmperspective. mTo mfind moutmmore,mvisitmwww.ft.com/pearsonoffer.
, Contents
Chapters Pages
Section mA:mAuthors’mnotemto mtutors 4
Section mB:mSolutionsmto mexercises 6
Supplementary m questions 58
ProgressmTestm1 81
ProgressmTestm2 93
Tutorial/seminarm questions 108
Revision mquestions 127
3
©mPearson mEducationmLimitedm202
1
, S E C T ION m A
Authors’ note to tutors
m m m
Usingmthembook
Thembook mismdesigned mto mprovidemreadersmwith mamsound mintroduction mto mmanagementmaccounting.mIt
massumes mno mprevious mknowledge mof mthe msubjectmand mrecognises mthatmstudents musingmitmmay mcome mf
rommamwidemvariety mof mbackgrounds.mThembook,mtherefore,mtriesmto mavoid mtechnicalmjargon mand mdoes
mnotmassume ma mhigh mlevelmof mnumericalmability mfrom mstudents. mItmhas mbeen mclass mtested mby mstudents m
on mvariousmcoursesmand mwemhavemmodified mand mrefined mthemmaterialmto mtakemaccountmof mtheirmcomm
ents.mWemhavemalso mtaken maccountmof mthemcommentsmmademby mlecturersmwho mused mthemfirstmninemedi
tionsmof mthembook mand mof mspecially mcommissioned mreviews.
Thembook maimsmto mencouragemanmactivemapproach mto mlearningmby mprovidingmactivitiesmand mself-
assessmentmquestionsmatmappropriatempoints.mThismapproach mismdesignedmto mstimulate mthoughtmconcer
ningmparticularmissuesmand mtomgivemthemreadersmthemopportunity mto mtestmtheirmunderstandingmof mthempri
nciplesmcovered.
Thembook mismsupplemented mby mampassword-
controlled mlecturers’mwebsitemand mamstudentmwebsite mavailable mto mallmreaders.
Themstructure mof mthembook mallowsmthemtutormto mdelivermthemsubjectmin mamnumbermof mways.mItmcan mbem
used masmrecommended mreadingmformamtraditionalmcoursembased mon mlecturesmand mtutorials.mTheremarem
criticalmreviewmquestionsmand mexercisesmatmthemend mof meach mchaptermthatmcan mbemused masmthembasismf
ormtutorials.m Itmcould malso mprovidemthembasismformamdistancemlearningmapproach mformpart-timemormoff-
campusmstudents.mFormthesemstudents,mtheminteractive mnaturemof mthembook mmay mbemextremely musefulm
wheremaccessmto mamtutormismrestricted.mThembook mcan malso mbemused masmthembasismforman mopen mlearning
mapproach mformfull-time mcampus-
based mstudents.mWemhavemsuccessfully mused mitmin mthismway matmthemUniversity mof mPlymouth mBusiness
mSchool. mAccountingm‘surgeries’mhave malso mbeen mprovided mto mgive mstudents mthe mopportunity mformone
-to-onemhelp mwith many mproblemsmthey mface.
Thembook mismappropriate mformmodulesmthatmaremdesigned mto mbemcovered min m100 mto m150 mhoursmof mstud
y.mFormfull-timemstudents,mthismwillmoften mbemcovered min monemacademic myear.
PowerPointmslides
Themdiagramsmin mthembook,malongmwith mothermdiagramsmand mmaterials,maremavailable masmPowerPointm
slidesmto mhelp min mdeliveringmlecturesmand mtutorialsmand mthesemcan mbemdownloaded mfrommthemlecturers
’mwebsite.
Practice/assessment mmaterial
Themactivities,mwhosemsolutionsmimmediately mfollowmthem,mand mself-
assessmentmquestions,mwhosemsolutionsm arematm themend mof m thembook,mformmanm integralmpartmof m it.m I
4
©mPearson mEducationmLimitedm202
1
