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b Accounting for Decision Makers:
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11th Edition By Peter Atrill, Eddie
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b McLaney All Chapters 1 - 12
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,TABLE OF CONTENTS
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1. Introduction to management accounting b b b
2. Relevant costs and benefits for decision making
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3. Cost–volume–profit analysis b
4. Full costing
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5. Costing and cost management in a competitive environment
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6. Budgeting
7. Accounting for control b b
8. Making capital investment decisions
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9. Managing risk b
10.Strategic management accounting: performance evaluation and
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b pricing in a competitive environment
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11.Measuring divisional performance
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12.Managing working capital
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, SECTION b A
Authors’ note to tutors b b b
Using the book b b
The book is designed to provide readers with a sound introduction to management accounting. It
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assumes no previous knowledge of the subject and recognises that students using it may come
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from a wide variety of backgrounds. The book, therefore, tries to avoid technical jargon and does
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not assume a high level of numerical ability from students. It has been class tested by students on
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various courses and we have modified and refined the material to take account of their comments.
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We have also taken account of the comments made by lecturers who used the first nine editions of
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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-assessment
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questions at appropriate points. This approach is designed to stimulate thought concerning
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particular issues and to give the readers the opportunity to test their understanding of the principles
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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 be used
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as recommended reading for a traditional course based on lectures and tutorials. There are critical
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review questions and exercises at the end of each chapter that can be used as the basis for tutorials.
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bIt could also provide the basis for a distance learning approach for part-time or off-campus
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students. For these students, the interactive nature of the book may be extremely useful where
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access to a tutor is restricted. The book can also be used as the basis for an open learning approach
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for full-time campus-based students. We have successfully used it in this way at the University of
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Plymouth Business School. Accounting ‘surgeries’ have also been provided to give students the
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opportunity for one-to-one help with any 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 study.
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For full-time students, this will often be covered in one academic year.
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PowerPoint slides b
The diagrams in the book, along with other diagrams and materials, are available as PowerPoint
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slides to help in delivering lectures and tutorials and these can be downloaded from the lecturers’
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website.
b
Practice/assessment material b
The activities, whose solutions immediately follow them, and self-assessment questions, whose
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solutions are at the end of the book, form an integral part of it. In addition, there are various
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, b other