SOLUTION MANUAL FOR MANAGEMENT ACCOUNTING FOR DECISION MAKERS :
11TH EDITION BY PETER ATRILL, EDDIE MCLANEY ALL CHAPTERS 1 – 12
COVERED 100% GRADED A+.
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,TABLE OF CONTENTS
1. Introduction to management accounting
2. Relevant costs and benefits for decision making
3. Cost–volume–profit analysis
4. Full costing
5. Costing and cost management in a competitive environment
6. Budgeting
7. Accounting for control
8. Making capital investment decisions
9. Managing risk
10.Strategic management accounting: performance evaluation and pricing in a
competitive environment
11.Measuring divisional performance
12.Managing working capital
mailto:https://www.stuvia.com/user/supergrades002
, SECTION A
Authors’ note to tutors
Using the book
The book is designed to provide readers with a sound introduction to
management accounting. It assumes no previous knowledge of the subject and
recognises that students using it may come from a wide variety of
backgrounds. The book, therefore, tries to avoid technical jargon and does not
assume a high level of numerical ability from students. It has been class tested
by students on various courses and we have modified and refined the material
to take account of their comments. We have also taken account of the
comments made by lecturers who used the first nine editions of the book and
of specially commissioned reviews.
The book aims to encourage an active approach to learning by providing
activities and self-assessment questions at appropriate points. This approach is
designed to stimulate thought concerning particular issues and to give the
readers the opportunity to test their understanding of the principles covered.
The book is supplemented by a password-controlled lecturers’ website and a
student website available to all readers.
The structure of the book allows the tutor to deliver the subject in a number of
ways. It can be used as recommended reading for a traditional course based
on lectures and tutorials. There are critical review questions and exercises at
the end of each chapter that can be used as the basis for tutorials. It could also
provide the basis for a distance learning approach for part-time or off-campus
students. For these students, the interactive nature of the book may be
extremely useful where access to a tutor is restricted. The book can also be
used as the basis for an open learning approach for full-time campus-based
students. We have successfully used it in this way at the University of Plymouth
Business School. Accounting ‘surgeries’ have also been provided to give
mailto:https://www.stuvia.com/user/supergrades002
, students the opportunity for one-to-one help with any problems they face.
The book is appropriate for modules that are designed to be covered in 100 to
150 hours of study. For full-time students, this will often be covered in one
academic year.
PowerPoint slides
The diagrams in the book, along with other diagrams and materials, are
available as PowerPoint slides to help in delivering lectures and tutorials and
these can be downloaded from the lecturers’ website.
Practice/assessment material
The activities, whose solutions immediately follow them, and self-assessment
questions, whose solutions are at the end of the book, form an integral part of
it. In addition, there are various other
practice/assessment materials. At the end of each chapter there are four
critical review questions. These are short, narrative questions involving recall,
explanation and brief discussion. The solutions to these are given at the end of
the book. At the end of all chapters, except Chapter 1 (where there are two),
there are eight exercises. These are questions, many involving calculations,
which are similar in nature to examination-style questions. The solutions to five
of these are given at the end of the book and are, therefore, accessible to
students. Solutions to the other three are in the following pages of this manual
and are not accessible to students.
On the lecturers’ website, in addition to this Instructor’s Manual with solutions
to selected end-of- chapter exercises there are:
• Two progress tests with solutions. These tests comprise multiple-choice
questions, missing- word questions and questions that are similar to the
end-of-chapter exercises. One test corresponds to Chapters 1 to 5, and the
other to Chapters 6 to 12.
mailto:https://www.stuvia.com/user/supergrades002
11TH EDITION BY PETER ATRILL, EDDIE MCLANEY ALL CHAPTERS 1 – 12
COVERED 100% GRADED A+.
mailto:https://www.stuvia.com/user/supergrades002
,TABLE OF CONTENTS
1. Introduction to management accounting
2. Relevant costs and benefits for decision making
3. Cost–volume–profit analysis
4. Full costing
5. Costing and cost management in a competitive environment
6. Budgeting
7. Accounting for control
8. Making capital investment decisions
9. Managing risk
10.Strategic management accounting: performance evaluation and pricing in a
competitive environment
11.Measuring divisional performance
12.Managing working capital
mailto:https://www.stuvia.com/user/supergrades002
, SECTION A
Authors’ note to tutors
Using the book
The book is designed to provide readers with a sound introduction to
management accounting. It assumes no previous knowledge of the subject and
recognises that students using it may come from a wide variety of
backgrounds. The book, therefore, tries to avoid technical jargon and does not
assume a high level of numerical ability from students. It has been class tested
by students on various courses and we have modified and refined the material
to take account of their comments. We have also taken account of the
comments made by lecturers who used the first nine editions of the book and
of specially commissioned reviews.
The book aims to encourage an active approach to learning by providing
activities and self-assessment questions at appropriate points. This approach is
designed to stimulate thought concerning particular issues and to give the
readers the opportunity to test their understanding of the principles covered.
The book is supplemented by a password-controlled lecturers’ website and a
student website available to all readers.
The structure of the book allows the tutor to deliver the subject in a number of
ways. It can be used as recommended reading for a traditional course based
on lectures and tutorials. There are critical review questions and exercises at
the end of each chapter that can be used as the basis for tutorials. It could also
provide the basis for a distance learning approach for part-time or off-campus
students. For these students, the interactive nature of the book may be
extremely useful where access to a tutor is restricted. The book can also be
used as the basis for an open learning approach for full-time campus-based
students. We have successfully used it in this way at the University of Plymouth
Business School. Accounting ‘surgeries’ have also been provided to give
mailto:https://www.stuvia.com/user/supergrades002
, students the opportunity for one-to-one help with any problems they face.
The book is appropriate for modules that are designed to be covered in 100 to
150 hours of study. For full-time students, this will often be covered in one
academic year.
PowerPoint slides
The diagrams in the book, along with other diagrams and materials, are
available as PowerPoint slides to help in delivering lectures and tutorials and
these can be downloaded from the lecturers’ website.
Practice/assessment material
The activities, whose solutions immediately follow them, and self-assessment
questions, whose solutions are at the end of the book, form an integral part of
it. In addition, there are various other
practice/assessment materials. At the end of each chapter there are four
critical review questions. These are short, narrative questions involving recall,
explanation and brief discussion. The solutions to these are given at the end of
the book. At the end of all chapters, except Chapter 1 (where there are two),
there are eight exercises. These are questions, many involving calculations,
which are similar in nature to examination-style questions. The solutions to five
of these are given at the end of the book and are, therefore, accessible to
students. Solutions to the other three are in the following pages of this manual
and are not accessible to students.
On the lecturers’ website, in addition to this Instructor’s Manual with solutions
to selected end-of- chapter exercises there are:
• Two progress tests with solutions. These tests comprise multiple-choice
questions, missing- word questions and questions that are similar to the
end-of-chapter exercises. One test corresponds to Chapters 1 to 5, and the
other to Chapters 6 to 12.
mailto:https://www.stuvia.com/user/supergrades002
