Solution Manual for Management Accounting for
Decision Makers 10th Edition by Peter Atrill, Eddie
McLaney
,Instructor’s Manual .
ManagementAccounting for . .
Decision Makers. .
Tenth edition .
Peter .Atrill
.Eddie .M cLaney
For .further .instructor .material
.please .visit:
.go.pearson.com/uk/he/resources
ISBN: .978-1-292-34949-7
.Pearson .Education .Limited .2021
Lecturers .adopting .the .main .text .are .permitted .to .download .and .photocopy .the .manual .as
.required.
,PEARSON .EDUCATION .LIMITED
KAO .Two
.KAO
.Park
Harlow .CM17 .9SR
.United .Kingdom
Tel: .+44 .(0)1279 .623623
Web: .www.pearson.com/uk
Eighth .edition .published .2015
.Ninth .edition .published .2019
.This .edition .published .2021
© .Pearson .Education .Limited .2021
The .rights .of .Peter .Atrill .and .Eddie .McLaney .to .be .identified .as .authors .of .this .work .have .been
.asserted .by .them .in .accordance .with .the .Copyright, .Designs .and .Patents .Act .1988.
ISBN . 978-1-292-34949-7
Pearson .Education .is .not .responsible .for .the .content .of .third-party .Internet .sites.
All .rights .reserved. .Permission .is .hereby .given .for .the .material .in .this .publication .to .be
.reproduced .for .student .handouts, .without .express .permission .of .the .Publishers, .for .educational
.purposes .only.
In .all .other .cases, .no .part .of .this .publication . may .be .reproduced, .stored .in .a .retrieval .system, .or
.transmitted . in . any . form . or . by . any . means, . electronic, . mechanical, . photocopying,
. recording, . or .otherwise . without . either . the . prior . written . permission . of . the . Publishers . or
. a . licence . permitting .restricted . copying . in . the . United . Kingdom . issued . by . the
. Copyright . Licensing . Agency . Ltd., .Barnard’s .Inn, .86 .Fetter .Lane, .London .EC4A .1EN. .This
.book .may .not .be .lent, .resold, .hired .out .or .otherwise .disposed .of .by .way .of .trade .in .any .form .of
.binding .or .cover .other .than .that .in .which .it .is .published, .without .the .prior .consent .of .the
.Publishers.
All .trademarks .used .herein .are .the .property .of .their .respective .owners. .The .use .of .any
.trademark .in .this .text .does .not .vest .in .the .author .or .publisher .any .trademark .ownership .rights
.in .such .trademarks, .nor .does .the .use .of .such .trademarks .imply .any .affiliation .with .or
.endorsement .of .this .book .by .such .owners.
The .Financial .Times. .With .a .worldwide .network .of .highly .respected .journalists, .The .Financial
.Times .provides .global .business .news, .insightful .opinion .and .expert .analysis .of .business,
.finance .and . politics. . With . over . 500 . journalists . reporting . from . 50 . countries . worldwide,
. our . in-depth .coverage .of .international .news .is .objectively .reported .and .analysed .from .an
.independent, .global .perspective. .To .find .out .more, .visit .www.ft.com/pearsonoffer.
, Contents
Chapters Pages
Section .A: .Authors’ .note .to .tutors 4
Section .B: .Solutions .to .exercises 6
Supplementary .questions 58
Progress .Test .1 81
Progress .Test .2 93
Tutorial/seminar .questions 108
Revision .questions 127
3
© .Pearson .Education .Limited
.2021
Decision Makers 10th Edition by Peter Atrill, Eddie
McLaney
,Instructor’s Manual .
ManagementAccounting for . .
Decision Makers. .
Tenth edition .
Peter .Atrill
.Eddie .M cLaney
For .further .instructor .material
.please .visit:
.go.pearson.com/uk/he/resources
ISBN: .978-1-292-34949-7
.Pearson .Education .Limited .2021
Lecturers .adopting .the .main .text .are .permitted .to .download .and .photocopy .the .manual .as
.required.
,PEARSON .EDUCATION .LIMITED
KAO .Two
.KAO
.Park
Harlow .CM17 .9SR
.United .Kingdom
Tel: .+44 .(0)1279 .623623
Web: .www.pearson.com/uk
Eighth .edition .published .2015
.Ninth .edition .published .2019
.This .edition .published .2021
© .Pearson .Education .Limited .2021
The .rights .of .Peter .Atrill .and .Eddie .McLaney .to .be .identified .as .authors .of .this .work .have .been
.asserted .by .them .in .accordance .with .the .Copyright, .Designs .and .Patents .Act .1988.
ISBN . 978-1-292-34949-7
Pearson .Education .is .not .responsible .for .the .content .of .third-party .Internet .sites.
All .rights .reserved. .Permission .is .hereby .given .for .the .material .in .this .publication .to .be
.reproduced .for .student .handouts, .without .express .permission .of .the .Publishers, .for .educational
.purposes .only.
In .all .other .cases, .no .part .of .this .publication . may .be .reproduced, .stored .in .a .retrieval .system, .or
.transmitted . in . any . form . or . by . any . means, . electronic, . mechanical, . photocopying,
. recording, . or .otherwise . without . either . the . prior . written . permission . of . the . Publishers . or
. a . licence . permitting .restricted . copying . in . the . United . Kingdom . issued . by . the
. Copyright . Licensing . Agency . Ltd., .Barnard’s .Inn, .86 .Fetter .Lane, .London .EC4A .1EN. .This
.book .may .not .be .lent, .resold, .hired .out .or .otherwise .disposed .of .by .way .of .trade .in .any .form .of
.binding .or .cover .other .than .that .in .which .it .is .published, .without .the .prior .consent .of .the
.Publishers.
All .trademarks .used .herein .are .the .property .of .their .respective .owners. .The .use .of .any
.trademark .in .this .text .does .not .vest .in .the .author .or .publisher .any .trademark .ownership .rights
.in .such .trademarks, .nor .does .the .use .of .such .trademarks .imply .any .affiliation .with .or
.endorsement .of .this .book .by .such .owners.
The .Financial .Times. .With .a .worldwide .network .of .highly .respected .journalists, .The .Financial
.Times .provides .global .business .news, .insightful .opinion .and .expert .analysis .of .business,
.finance .and . politics. . With . over . 500 . journalists . reporting . from . 50 . countries . worldwide,
. our . in-depth .coverage .of .international .news .is .objectively .reported .and .analysed .from .an
.independent, .global .perspective. .To .find .out .more, .visit .www.ft.com/pearsonoffer.
, Contents
Chapters Pages
Section .A: .Authors’ .note .to .tutors 4
Section .B: .Solutions .to .exercises 6
Supplementary .questions 58
Progress .Test .1 81
Progress .Test .2 93
Tutorial/seminar .questions 108
Revision .questions 127
3
© .Pearson .Education .Limited
.2021