Solution Manual for Management
2a Accounting for Decision Makers: 2 a
11th Edition By Peter Atrill, Eddie
2a McLaney All Chapters 1- 12 2a
,TABLE 2aOF 2aCONTENTS
1. Introduction 2ato 2amanagement 2aaccounting
2. Relevant 2acosts 2aand 2abenefits 2afor 2adecision 2amaking
3. Cost–volume–profit 2aanalysis
4. Full 2acosting
5. Costing 2aand 2acost 2amanagement 2ain 2aa 2acompetitive
2aenvironment
6. Budgeting
7. Accounting 2afor 2acontrol
8. Making 2acapital 2ainvestment 2adecisions
9. Managing 2arisk
10.Strategic 2amanagement 2aaccounting: 2aperformance 2aevaluation
2aand 2apricing 2ain 2aa 2acompetitive 2aenvironment
11.Measuring 2adivisional 2aperformance
12.Managing 2aworking 2acapital
, SECTION 2 a A
Authors’ 2anote 2ato 2atutors
Using 2athe 2abook
The 2abook 2ais 2adesigned 2ato 2aprovide 2areaders 2awith 2aa 2asound 2aintroduction 2ato
2amanagement 2aaccounting. 2aIt 2aassumes 2ano 2aprevious 2aknowledge 2aof 2athe
2asubject 2aand 2arecognises 2athat 2astudents 2ausing 2ait 2amay 2acome 2afrom 2aa
2awide 2avariety 2aof 2abackgrounds. 2aThe 2abook, 2atherefore, 2atries 2ato 2aavoid
2atechnical 2ajargon 2aand 2adoes 2anot 2aassume 2aa 2ahigh 2alevel 2aof 2anumerical
2aability 2afrom 2astudents. 2aIt 2ahas 2abeen 2aclass 2atested 2aby 2astudents 2aon
2avarious 2acourses 2aand 2awe 2ahave 2amodified 2aand 2arefined 2athe 2amaterial 2ato
2atake 2aaccount 2aof 2atheir 2acomments. 2aWe 2ahave 2aalso 2ataken 2aaccount 2aof
2athe 2acomments 2amade 2aby 2alecturers 2awho 2aused 2athe 2afirst 2anine 2aeditions
2aof 2athe 2abook 2aand 2aof 2aspecially 2acommissioned 2areviews.
The 2abook 2aaims 2ato 2aencourage 2aan 2aactive 2aapproach 2ato 2alearning 2aby 2aproviding
2aactivities 2aand 2aself-assessment 2aquestions 2aat 2aappropriate 2apoints. 2aThis 2aapproach
2ais 2adesigned 2ato 2astimulate 2athought 2aconcerning 2aparticular 2aissues 2aand 2ato
2agive 2athe 2areaders 2athe 2aopportunity 2ato 2atest 2atheir 2aunderstanding 2aof 2athe
2aprinciples 2acovered.
The 2abook 2ais 2asupplemented 2aby 2aa 2apassword-controlled 2alecturers’ 2awebsite 2aand
2aa 2astudent 2awebsite 2aavailable 2ato 2aall 2areaders.
The 2astructure 2aof 2athe 2abook 2aallows 2athe 2atutor 2ato 2adeliver 2athe 2asubject 2ain
2aa 2anumber 2aof 2aways. 2aIt 2acan 2abe 2aused 2aas 2arecommended 2areading 2afor 2aa
2atraditional 2acourse 2abased 2aon 2alectures 2aand 2atutorials. 2aThere 2aare 2acritical
2areview 2aquestions 2aand 2aexercises 2aat 2athe 2aend 2aof 2aeach 2achapter 2athat 2acan
2abe 2aused 2aas 2athe 2abasis 2afor 2atutorials. 2 a It 2acould 2aalso 2aprovide 2athe
2abasis 2afor 2aa 2adistance 2alearning 2aapproach 2afor 2apart-time 2aor 2aoff-campus
2astudents. 2aFor 2athese 2astudents, 2athe 2ainteractive 2anature 2aof 2athe 2abook 2amay
2abe 2aextremely 2auseful 2awhere 2aaccess 2ato 2aa 2atutor 2ais 2arestricted. 2aThe 2abook
2acan 2aalso 2abe 2aused 2aas 2athe 2abasis 2afor 2aan 2aopen 2alearning 2aapproach 2afor
2afull-time 2acampus-based 2astudents. 2aWe 2ahave 2asuccessfully 2aused 2ait 2ain 2athis
2away 2aat 2athe 2aUniversity 2aof 2aPlymouth 2aBusiness 2aSchool. 2aAccounting
2a‘surgeries’ 2ahave 2aalso 2abeen 2aprovided 2ato 2agive 2astudents 2athe 2aopportunity
2afor 2aone-to-one 2ahelp 2awith 2aany 2aproblems 2athey 2aface.
The 2abook 2ais 2aappropriate 2afor 2amodules 2athat 2aare 2adesigned 2ato 2abe 2acovered
2ain 2a100 2ato 2a150 2ahours 2aof 2astudy. 2aFor 2afull-time 2astudents, 2athis 2awill
, 2aoften 2abe 2acovered 2ain 2aone 2aacademic 2ayear.
PowerPoint 2aslides
The 2adiagrams 2ain 2athe 2abook, 2aalong 2awith 2aother 2adiagrams 2aand 2amaterials,
2aare 2aavailable 2aas 2aPowerPoint 2aslides 2ato 2ahelp 2ain 2adelivering 2alectures 2aand
2atutorials 2aand 2athese 2acan 2abe 2adownloaded 2afrom 2athe 2alecturers’ 2awebsite.
Practice/assessment 2amaterial
The 2aactivities, 2awhose 2asolutions 2aimmediately 2afollow 2athem, 2aand 2aself-
assessment 2aquestions, 2awhose 2asolutions 2a are 2a at 2a the 2a end 2a of 2a the 2a book,
2a form 2a an 2a integral 2a part 2a of 2a it. 2a In 2a addition, 2a there 2a are 2a various 2a other
2a Accounting for Decision Makers: 2 a
11th Edition By Peter Atrill, Eddie
2a McLaney All Chapters 1- 12 2a
,TABLE 2aOF 2aCONTENTS
1. Introduction 2ato 2amanagement 2aaccounting
2. Relevant 2acosts 2aand 2abenefits 2afor 2adecision 2amaking
3. Cost–volume–profit 2aanalysis
4. Full 2acosting
5. Costing 2aand 2acost 2amanagement 2ain 2aa 2acompetitive
2aenvironment
6. Budgeting
7. Accounting 2afor 2acontrol
8. Making 2acapital 2ainvestment 2adecisions
9. Managing 2arisk
10.Strategic 2amanagement 2aaccounting: 2aperformance 2aevaluation
2aand 2apricing 2ain 2aa 2acompetitive 2aenvironment
11.Measuring 2adivisional 2aperformance
12.Managing 2aworking 2acapital
, SECTION 2 a A
Authors’ 2anote 2ato 2atutors
Using 2athe 2abook
The 2abook 2ais 2adesigned 2ato 2aprovide 2areaders 2awith 2aa 2asound 2aintroduction 2ato
2amanagement 2aaccounting. 2aIt 2aassumes 2ano 2aprevious 2aknowledge 2aof 2athe
2asubject 2aand 2arecognises 2athat 2astudents 2ausing 2ait 2amay 2acome 2afrom 2aa
2awide 2avariety 2aof 2abackgrounds. 2aThe 2abook, 2atherefore, 2atries 2ato 2aavoid
2atechnical 2ajargon 2aand 2adoes 2anot 2aassume 2aa 2ahigh 2alevel 2aof 2anumerical
2aability 2afrom 2astudents. 2aIt 2ahas 2abeen 2aclass 2atested 2aby 2astudents 2aon
2avarious 2acourses 2aand 2awe 2ahave 2amodified 2aand 2arefined 2athe 2amaterial 2ato
2atake 2aaccount 2aof 2atheir 2acomments. 2aWe 2ahave 2aalso 2ataken 2aaccount 2aof
2athe 2acomments 2amade 2aby 2alecturers 2awho 2aused 2athe 2afirst 2anine 2aeditions
2aof 2athe 2abook 2aand 2aof 2aspecially 2acommissioned 2areviews.
The 2abook 2aaims 2ato 2aencourage 2aan 2aactive 2aapproach 2ato 2alearning 2aby 2aproviding
2aactivities 2aand 2aself-assessment 2aquestions 2aat 2aappropriate 2apoints. 2aThis 2aapproach
2ais 2adesigned 2ato 2astimulate 2athought 2aconcerning 2aparticular 2aissues 2aand 2ato
2agive 2athe 2areaders 2athe 2aopportunity 2ato 2atest 2atheir 2aunderstanding 2aof 2athe
2aprinciples 2acovered.
The 2abook 2ais 2asupplemented 2aby 2aa 2apassword-controlled 2alecturers’ 2awebsite 2aand
2aa 2astudent 2awebsite 2aavailable 2ato 2aall 2areaders.
The 2astructure 2aof 2athe 2abook 2aallows 2athe 2atutor 2ato 2adeliver 2athe 2asubject 2ain
2aa 2anumber 2aof 2aways. 2aIt 2acan 2abe 2aused 2aas 2arecommended 2areading 2afor 2aa
2atraditional 2acourse 2abased 2aon 2alectures 2aand 2atutorials. 2aThere 2aare 2acritical
2areview 2aquestions 2aand 2aexercises 2aat 2athe 2aend 2aof 2aeach 2achapter 2athat 2acan
2abe 2aused 2aas 2athe 2abasis 2afor 2atutorials. 2 a It 2acould 2aalso 2aprovide 2athe
2abasis 2afor 2aa 2adistance 2alearning 2aapproach 2afor 2apart-time 2aor 2aoff-campus
2astudents. 2aFor 2athese 2astudents, 2athe 2ainteractive 2anature 2aof 2athe 2abook 2amay
2abe 2aextremely 2auseful 2awhere 2aaccess 2ato 2aa 2atutor 2ais 2arestricted. 2aThe 2abook
2acan 2aalso 2abe 2aused 2aas 2athe 2abasis 2afor 2aan 2aopen 2alearning 2aapproach 2afor
2afull-time 2acampus-based 2astudents. 2aWe 2ahave 2asuccessfully 2aused 2ait 2ain 2athis
2away 2aat 2athe 2aUniversity 2aof 2aPlymouth 2aBusiness 2aSchool. 2aAccounting
2a‘surgeries’ 2ahave 2aalso 2abeen 2aprovided 2ato 2agive 2astudents 2athe 2aopportunity
2afor 2aone-to-one 2ahelp 2awith 2aany 2aproblems 2athey 2aface.
The 2abook 2ais 2aappropriate 2afor 2amodules 2athat 2aare 2adesigned 2ato 2abe 2acovered
2ain 2a100 2ato 2a150 2ahours 2aof 2astudy. 2aFor 2afull-time 2astudents, 2athis 2awill
, 2aoften 2abe 2acovered 2ain 2aone 2aacademic 2ayear.
PowerPoint 2aslides
The 2adiagrams 2ain 2athe 2abook, 2aalong 2awith 2aother 2adiagrams 2aand 2amaterials,
2aare 2aavailable 2aas 2aPowerPoint 2aslides 2ato 2ahelp 2ain 2adelivering 2alectures 2aand
2atutorials 2aand 2athese 2acan 2abe 2adownloaded 2afrom 2athe 2alecturers’ 2awebsite.
Practice/assessment 2amaterial
The 2aactivities, 2awhose 2asolutions 2aimmediately 2afollow 2athem, 2aand 2aself-
assessment 2aquestions, 2awhose 2asolutions 2a are 2a at 2a the 2a end 2a of 2a the 2a book,
2a form 2a an 2a integral 2a part 2a of 2a it. 2a In 2a addition, 2a there 2a are 2a various 2a other
