Solution Manual for Management Accounting for Decision Makers: 11th Edition By Peter Atrill, Eddie McLaney All Chapters 1 - 12

Solution Manual for I I ! l I I ! l




I I ! l Management Accounting for I I ! l I I ! l




I I ! l Decision Makers: I I ! l I I ! l




11th Edition By Peter Atrill, Eddie
I I ! l I I ! l I I ! l I I ! l I I ! l

, I I ! l McLaney All Chapters 1 - 12 I I ! l I I ! l I I ! l I I ! l I I ! l I I ! l




TABLE OF CONTENTS II!l II!l




1. Introduction to management accounting II!l II!l II!l




2. Relevant costs and benefits for decision making
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3. Cost–volume–profit analysis II!l




4. Full costing II!l




5. Costing and cost management in a competitive environment
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6. Budgeting

7. Accounting for control II!l II!l




8. Making capital investment decisions
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9. Managing risk II!l




10.Strategic management accounting: performance evaluation and
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II!l pricing in a competitive environment
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11.Measuring divisional performance II!l II!l




12.Managing working capital II!l II!l

, SECTION I I ! l A


Authors’ note to tutors II!l II!l II!l




Using the book II!l II!l




The book is designed to provide readers with a sound introduction to management accounting.
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It assumes no previous knowledge of the subject and recognises that students using it may
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come from a wide variety of backgrounds. The book, therefore, tries to avoid technical jargon
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and does not assume a high level of numerical ability from students. It has been class tested
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by students on various courses and we have modified and refined the material to take
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account of their comments. We have also taken account of the comments made by lecturers
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who used the first nine editions of the book and of specially commissioned reviews.
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The book aims to encourage an active approach to learning by providing activities and self-
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assessment questions at appropriate points. This approach is designed to stimulate thought
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concerning particular issues and to give the readers the opportunity to test their understanding of
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the principles covered.
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The book is supplemented by a password-controlled lecturers’ website and a student website
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available to all readers.
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The structure of the book allows the tutor to deliver the subject in a number of ways. It can
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be used as recommended reading for a traditional course based on lectures and tutorials.
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There are critical review questions and exercises at the end of each chapter that can be used
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as the basis for tutorials. It could also provide the basis for a distance learning approach for
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part-time or off-campus students. For these students, the interactive nature of the book may
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be extremely useful where access to a tutor is restricted. The book can also be used as the
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basis for an open learning approach for full-time campus-based students. We have successfully
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used it in this way at the University of Plymouth Business School. Accounting ‘surgeries’
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have also been provided to give students the opportunity for one-to-one help with any
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problems they face.
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The book is appropriate for modules that are designed to be covered in 100 to 150 hours of
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study. For full-time students, this will often be covered in one academic year.
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PowerPoint slides II!l




The diagrams in the book, along with other diagrams and materials, are available as
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PowerPoint slides to help in delivering lectures and tutorials and these can be downloaded
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from the lecturers’ website.
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Practice/assessment material II!l




The activities, whose solutions immediately follow them, and self-assessment questions,
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, whose solutions are at the end of the book, form an integral part of it. In addition,
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there are various other
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