g
Instructor’s Manual g g
Management Accounting for Decisio g g gv
n Makers g g
g
Tenth editiong g
g
v
g
v
g
Peter Atrill g g
Eddie McLaney g g
g
v
g
v
g
For further instructor material please vis
g g g g gv
it: g
g
go.pearson.com/uk/he/resources g
v
g
ISBN:g978-1-292-34949-7g
© Pearson Education Limited 2021
v v v v
Lecturersvadoptingvthevmainvtextvarevpermittedvtovdownloadvandvphotocopyvthevmanualvasvrequirve
d.
PEARSONvEDUCATIONvLIMITEDvKA
OvTwovKAOvPa
rkvHarlowvCM17v9
SRg
UnitedvKingdom
Tel:v+44v(0)1279v623623
Web:vwww.pearson.com/uk
,Eighthveditionvpublishedv2015vNi
nthveditionvpublishedv2019vThisve
ditionvpublishedv2021
©vPearsonvEducationvLimitedv2021
ThevrightsvofvPetervAtrillvandvEddiegMcLaneyvtovbevidentifiedvasvauthorsvofvthisvworkghavevbeenvasservt
edvbyvthemvinvaccordancevwithvthevCopyright,vDesignsvandvPatentsvActv1988.
ISBNv978-1-292-34949-7
PearsonvEducationvisvnotvresponsiblevforvthegcontentvofvthird-partyvInternetvsites.
Allvrightsvreserved.vPermissionvisvherebyvgivenvforvthevmaterialvinvthisvpublicationvtovbevreproducedvfv
orvstudentvhandouts,vwithoutvexpressvpermissionvofvthevPublishers,vforveducationalvpurposesvonly.vInv
allvothervcases,vnovpartvofvthisvpublicationgmayvbevreproduced,vstoredvinvavretrievalvsystem,vorvtransmivt
tedvinvanyvformvorvbyvanyvmeans,velectronic,vmechanical,vphotocopying,vrecording,vorvotherwisevwitvh
outgeithervthevpriorvwrittenvpermissionvofvthevPublishersvorvavlicencevpermittingvrestrictedvcopyingvinvth
evUnitedvKingdomvissuedvbyvthevCopyrightvLicensingvAgencyvLtd.,vBarnard’svInn,v86vFettervLane,vL
ondonvEC4Av1EN.vThisvbookgmayvnotvbevlent,vresold,vhiredgoutvorvotherwisevdisposedvofvbyvwayvofvtr
adevinvanyvformgofvbindingvorvcovervothervthanvthatvinvwhichvitvisvpublished,vwithoutvthevpriorvconsevnt
vofvthevPublishers.
Allvtrademarksvusedvhereinvarevthevpropertyvofvtheirvrespectivevowners.vThevusevofvanyvtrademarkvinvtvh
isvtextvdoesvnotvvestvinvthevauthorvorvpublishervanyvtrademarkvownershipvrightsvinvsuchvtrademarks,vno
rvdoesvthevusevofvsuchvtrademarksvimplyvanyvaffiliationvwithgorvendorsementvofvthisvbookgbyvsuchvovwn
ers.
ThegFinancialgTimes.gWithgagworldwidegnetworkgofghighlygrespectedgjournalists,gThegFinancialgTivm
esgprovidesgglobalgbusinessgnews,ginsightfulgopiniongandgexpertganalysisgofgbusiness,gfinanceganvdgpo
litics.gWithgoverg500gjournalistsgreportinggfromg50gcountriesgworldwide,gourgin-
vdepthgcoveragegofginternationalgnewsgisgobjectivelygreportedgandganalysedgfromgangindependent,gglv
obalgperspective.gTogfindgoutgmore,gvisitgwww.ft.com/pearsonoffer.g
Contents
Chapters Pages
SectionvA:vAuthors’vnotevtovtutors 4
SectionvB:vSolutionsvtovexercises 6
,Supplementaryvquestions 58
ProgressvTestv1 81
ProgressvTestv2 93
Tutorial/seminarv questions 108
Revisionvquestions 127
3
©gPearsonvEducationvLimitedv2021
, SECTIONvA
Authors’ note to tutors
v v v
Using the book
v v g
Thevbookvisvdesignedvtovprovidevreadersvwithvavsoundvintroductionvtovmanagementvaccounting.vItvassv
umesvnovpreviousvknowledgevofvthevsubjectvandgrecognisesvthatgstudentsvusingvitvmayvcomevfromgavwvi
devvarietyvofvbackgrounds.vThevbook,vtherefore,vtriesvtovavoidvtechnicalvjargonvandvdoesvnotvassumeva
vhighvlevelvof vnumericalvabilityvfromvstudents.vItvhasvbeenvclassvtestedvbyvstudentsvonvvariousvcoursevsv
andvwevhavevmodifiedvandvrefinedvthevmaterialvtovtakevaccountvofvtheirvcomments.vWevhavevalsovtakven
vaccountvofvthegcommentsvmadevbyvlecturersvwhovusedvthevfirstvnineveditionsvofvthevbookvandvof vspevcia
llyvcommissionedvreviews.
Thevbookvaimsvtovencouragevanvactivegapproachvtovlearningvbyvprovidingvactivitiesvandvself-
vassessmentvquestionsvatvappropriatevpoints.vThisvapproachvisvdesignedvtovstimulatevthoughtvconcerninv
gvparticularvissuesvandvtovgivegthevreadersvthevopportunityvtovtestgtheirvunderstandingvofvthevprinciplesv
covered.
Thevbookvisvsupplementedvbyvavpassword-
controlledglecturers’vwebsitevandvagstudentvwebsitevavailablevtovallvreaders.
Thevstructurevofvthevbookgallowsvthevtutorvtovdelivervthevsubjectvinvavnumbervofvways.vItvcanvbevusedvavs
vrecommendedvreadinggforvavtraditionalvcoursevbasedvonvlecturesvandvtutorials.vTherevarevcriticalvrevive
wvquestionsvandvexercisesvatvthevendvofveachvchaptervthatvcanvbevusedvasvthevbasisvforvtutorials.vItvcouvld
valsovprovidevthevbasisvforgavdistancevlearningvapproachvforgpart-timevorvoff-
campusvstudents.vForgthesevstudents,vthevinteractivevnaturevofvthevbookvmayvbevextremelyvusefulvwherv
evaccessvtovavtutorvisvrestricted.vThevbookvcanvalsovbevusedvasvthevbasisvforvanvopenvlearninggapproachvf
orvfull-timegcampus-
basedvstudents.vWevhavevsuccessfullyvusedvitvinvthisvwayvatgthegUniversityvofvPlymouthvBusinessvSchvo
ol.vAccountingg‘surgeries’vhavevalsogbeenvprovidedvtovgivevstudentsvthevopportunityvforvone-to-
onevhelpvwithvanyvproblemsvtheyvface.
Thevbookvisvappropriatevforvmodulesvthatvarevdesignedvtovbevcoveredvinv100vtov150vhoursvofvstudy.vFovr
gfull-timevstudents,vthisvwillvoftenvbevcoveredvinvonevacademicvyear.
PowerPoint slides v
Thevdiagramsvinvthevbook,valongvwithgothervdiagramsvandvmaterials,varevavailablegasvPowerPointvslidv
esvtovhelpginvdeliveringvlecturesvandvtutorialsvandvthesevcanvbegdownloadedvfromgtheglecturers’vwebsitv
e.
Practice/assessment material g
4
©gPearsonvEducationvLimitedv2021
Instructor’s Manual g g
Management Accounting for Decisio g g gv
n Makers g g
g
Tenth editiong g
g
v
g
v
g
Peter Atrill g g
Eddie McLaney g g
g
v
g
v
g
For further instructor material please vis
g g g g gv
it: g
g
go.pearson.com/uk/he/resources g
v
g
ISBN:g978-1-292-34949-7g
© Pearson Education Limited 2021
v v v v
Lecturersvadoptingvthevmainvtextvarevpermittedvtovdownloadvandvphotocopyvthevmanualvasvrequirve
d.
PEARSONvEDUCATIONvLIMITEDvKA
OvTwovKAOvPa
rkvHarlowvCM17v9
SRg
UnitedvKingdom
Tel:v+44v(0)1279v623623
Web:vwww.pearson.com/uk
,Eighthveditionvpublishedv2015vNi
nthveditionvpublishedv2019vThisve
ditionvpublishedv2021
©vPearsonvEducationvLimitedv2021
ThevrightsvofvPetervAtrillvandvEddiegMcLaneyvtovbevidentifiedvasvauthorsvofvthisvworkghavevbeenvasservt
edvbyvthemvinvaccordancevwithvthevCopyright,vDesignsvandvPatentsvActv1988.
ISBNv978-1-292-34949-7
PearsonvEducationvisvnotvresponsiblevforvthegcontentvofvthird-partyvInternetvsites.
Allvrightsvreserved.vPermissionvisvherebyvgivenvforvthevmaterialvinvthisvpublicationvtovbevreproducedvfv
orvstudentvhandouts,vwithoutvexpressvpermissionvofvthevPublishers,vforveducationalvpurposesvonly.vInv
allvothervcases,vnovpartvofvthisvpublicationgmayvbevreproduced,vstoredvinvavretrievalvsystem,vorvtransmivt
tedvinvanyvformvorvbyvanyvmeans,velectronic,vmechanical,vphotocopying,vrecording,vorvotherwisevwitvh
outgeithervthevpriorvwrittenvpermissionvofvthevPublishersvorvavlicencevpermittingvrestrictedvcopyingvinvth
evUnitedvKingdomvissuedvbyvthevCopyrightvLicensingvAgencyvLtd.,vBarnard’svInn,v86vFettervLane,vL
ondonvEC4Av1EN.vThisvbookgmayvnotvbevlent,vresold,vhiredgoutvorvotherwisevdisposedvofvbyvwayvofvtr
adevinvanyvformgofvbindingvorvcovervothervthanvthatvinvwhichvitvisvpublished,vwithoutvthevpriorvconsevnt
vofvthevPublishers.
Allvtrademarksvusedvhereinvarevthevpropertyvofvtheirvrespectivevowners.vThevusevofvanyvtrademarkvinvtvh
isvtextvdoesvnotvvestvinvthevauthorvorvpublishervanyvtrademarkvownershipvrightsvinvsuchvtrademarks,vno
rvdoesvthevusevofvsuchvtrademarksvimplyvanyvaffiliationvwithgorvendorsementvofvthisvbookgbyvsuchvovwn
ers.
ThegFinancialgTimes.gWithgagworldwidegnetworkgofghighlygrespectedgjournalists,gThegFinancialgTivm
esgprovidesgglobalgbusinessgnews,ginsightfulgopiniongandgexpertganalysisgofgbusiness,gfinanceganvdgpo
litics.gWithgoverg500gjournalistsgreportinggfromg50gcountriesgworldwide,gourgin-
vdepthgcoveragegofginternationalgnewsgisgobjectivelygreportedgandganalysedgfromgangindependent,gglv
obalgperspective.gTogfindgoutgmore,gvisitgwww.ft.com/pearsonoffer.g
Contents
Chapters Pages
SectionvA:vAuthors’vnotevtovtutors 4
SectionvB:vSolutionsvtovexercises 6
,Supplementaryvquestions 58
ProgressvTestv1 81
ProgressvTestv2 93
Tutorial/seminarv questions 108
Revisionvquestions 127
3
©gPearsonvEducationvLimitedv2021
, SECTIONvA
Authors’ note to tutors
v v v
Using the book
v v g
Thevbookvisvdesignedvtovprovidevreadersvwithvavsoundvintroductionvtovmanagementvaccounting.vItvassv
umesvnovpreviousvknowledgevofvthevsubjectvandgrecognisesvthatgstudentsvusingvitvmayvcomevfromgavwvi
devvarietyvofvbackgrounds.vThevbook,vtherefore,vtriesvtovavoidvtechnicalvjargonvandvdoesvnotvassumeva
vhighvlevelvof vnumericalvabilityvfromvstudents.vItvhasvbeenvclassvtestedvbyvstudentsvonvvariousvcoursevsv
andvwevhavevmodifiedvandvrefinedvthevmaterialvtovtakevaccountvofvtheirvcomments.vWevhavevalsovtakven
vaccountvofvthegcommentsvmadevbyvlecturersvwhovusedvthevfirstvnineveditionsvofvthevbookvandvof vspevcia
llyvcommissionedvreviews.
Thevbookvaimsvtovencouragevanvactivegapproachvtovlearningvbyvprovidingvactivitiesvandvself-
vassessmentvquestionsvatvappropriatevpoints.vThisvapproachvisvdesignedvtovstimulatevthoughtvconcerninv
gvparticularvissuesvandvtovgivegthevreadersvthevopportunityvtovtestgtheirvunderstandingvofvthevprinciplesv
covered.
Thevbookvisvsupplementedvbyvavpassword-
controlledglecturers’vwebsitevandvagstudentvwebsitevavailablevtovallvreaders.
Thevstructurevofvthevbookgallowsvthevtutorvtovdelivervthevsubjectvinvavnumbervofvways.vItvcanvbevusedvavs
vrecommendedvreadinggforvavtraditionalvcoursevbasedvonvlecturesvandvtutorials.vTherevarevcriticalvrevive
wvquestionsvandvexercisesvatvthevendvofveachvchaptervthatvcanvbevusedvasvthevbasisvforvtutorials.vItvcouvld
valsovprovidevthevbasisvforgavdistancevlearningvapproachvforgpart-timevorvoff-
campusvstudents.vForgthesevstudents,vthevinteractivevnaturevofvthevbookvmayvbevextremelyvusefulvwherv
evaccessvtovavtutorvisvrestricted.vThevbookvcanvalsovbevusedvasvthevbasisvforvanvopenvlearninggapproachvf
orvfull-timegcampus-
basedvstudents.vWevhavevsuccessfullyvusedvitvinvthisvwayvatgthegUniversityvofvPlymouthvBusinessvSchvo
ol.vAccountingg‘surgeries’vhavevalsogbeenvprovidedvtovgivevstudentsvthevopportunityvforvone-to-
onevhelpvwithvanyvproblemsvtheyvface.
Thevbookvisvappropriatevforvmodulesvthatvarevdesignedvtovbevcoveredvinv100vtov150vhoursvofvstudy.vFovr
gfull-timevstudents,vthisvwillvoftenvbevcoveredvinvonevacademicvyear.
PowerPoint slides v
Thevdiagramsvinvthevbook,valongvwithgothervdiagramsvandvmaterials,varevavailablegasvPowerPointvslidv
esvtovhelpginvdeliveringvlecturesvandvtutorialsvandvthesevcanvbegdownloadedvfromgtheglecturers’vwebsitv
e.
Practice/assessment material g
4
©gPearsonvEducationvLimitedv2021
