Instructor’s Manual c
Management Accounting c c
for Decision Makersc c
Tenth edition c
Peter Atrill Edd
c c
ie McLaney
c
For further instructor material plea
c c c c
se visit: go.pearson.com/uk/he/re
c c
sources
ISBN:c978-1-292-34949-7
Pearson Education Limited 2021
c c c c
Lecturerscadoptingcthecmainctextcarecpermittedctocdownloadcandcphotocopycthecmanualcascrequired
.
,PEARSONcEDUCATIONcLIMITED
KAOcTwoc
KAOcPark
HarlowcCM17c9SRc
UnitedcKingdom
Tel:c+44c(0)1279c623623
Web:cwww.pearson.com/uk
Eighthceditioncpublishedc2015c
Ninthceditioncpublishedc2019c
Thisceditioncpublishedc2021
©cPearsoncEducationcLimitedc2021
Thec rightsc ofc Peterc Atrillc andc Eddiec McLaneyc toc bec identifiedc asc authorsc ofc thisc workc havec beencasse
rtedcbycthemcincaccordancecwithcthecCopyright,cDesignscandcPatentscActc1988.
ISBNc978-1-292-34949-7
PearsoncEducationciscnotcresponsiblecforctheccontentcofcthird-partycInternetcsites.
Allcrightscreserved.cPermissioncischerebycgivencforcthecmaterialcincthiscpublicationctocbecreproducedcfo
rc studentc handouts,c withoutc expressc permissionc ofc thec Publishers,c forc educationalc purposesc only.cInca
llcotherccases,cnocpartcofcthiscpublicationcmaycbecreproduced,cstoredcincacretrievalcsystem,corctransmitte
dcincanycformcorcbycanycmeans,celectronic,cmechanical,cphotocopying,crecording,corcotherwisecwithout
ceithercthecpriorcwrittencpermissioncofcthecPublisherscorcaclicencecpermittingcrestrictedccopyingcincthec
UnitedcKingdomcissuedcbycthecCopyrightcLicensingcAgencyc Ltd.,cBarnard’scInn,c86cFettercLane,cLon
doncEC4Ac1EN.cThiscbookcmaycnotcbeclent,cresold,chiredcoutcorcotherwisecdisposedcofcbycwaycofctradec
incanycformcofcbindingcorccovercothercthancthatcincwhichcitciscpublished,cwithoutcthecpriorcconsentcofcth
ecPublishers.
Allctrademarkscusedchereincarecthecpropertycofctheircrespectivecowners.cThecusecofcanyctrademarkcincth
isctextcdoescnotcvestcincthecauthorcorcpublishercanyctrademarkcownershipcrightscincsuchctrademarks,cnorc
doescthecusecofcsuchctrademarkscimplycanycaffiliationcwithcorcendorsementcofcthiscbookcbycsuchcowner
s.
ThecFinancialcTimes.cWithcacworldwidecnetworkcofchighlycrespectedcjournalists,cThecFinancialcTi
mescprovidescglobalcbusinesscnews,cinsightfulcopinioncandcexpertcanalysiscofcbusiness,cfinancecand
cpolitics.cWithcoverc500cjournalistscreportingcfromc50ccountriescworldwide,courcin-
depthccoveragecofcinternationalcnewsciscobjectivelycreportedcandcanalysedcfromcancindependent,cgl
obalcperspective.cTocfindcoutcmore,cvisitcwww.ft.com/pearsonoffer.
, Contents
Chapters Pages
SectioncA:cAuthors’cnotectoctutors 4
SectioncB:cSolutionsctocexercises 6
Supplementarycquestions 58
ProgresscTestc1 81
ProgresscTestc2 93
Tutorial/seminarcquestions 108
Revisioncquestions 127
3
©cPearsoncEducationcLimitedc2021
, SECTIONc A
Authors’ note to tutors
c c c
Using the book
c c
Thecbookciscdesignedctocprovidecreaderscwithcacsoundcintroductionctocmanagementcaccounting.cItcassu
mescnocpreviouscknowledgecofcthecsubjectcandcrecognisescthatcstudentscusingcitcmayccomecfromcacwide
cvarietycofcbackgrounds.cThecbook,ctherefore,ctriesctocavoidctechnicalcjargoncandcdoescnotcassumecachig
hclevelcofcnumericalcabilitycfromcstudents.cItchascbeencclassctestedcbycstudentsconcvariousccoursescandc
wechavecmodifiedcandcrefinedcthecmaterialctoctakecaccountcofctheirccomments.cWechavecalsoctakencacc
ountcofctheccommentscmadecbyclecturerscwhocusedcthecfirstcnineceditionscofcthecbookcandcofcspeciallycc
ommissionedcreviews.
Thecbookcaimsctocencouragecancactivecapproachctoclearningcbycprovidingcactivitiescandcself-
assessmentcquestionscatcappropriatecpoints.cThiscapproachciscdesignedctocstimulatecthoughtcconcerning
cparticularcissuescandctocgivecthecreaderscthecopportunityctoctestctheircunderstandingcofcthecprinciplesccove
red.
Thecbookciscsupplementedcbycacpassword-
controlledclecturers’cwebsitecandcacstudentcwebsitecavailablectocallcreaders.
Thecstructurecofcthecbookcallowscthectutorctocdelivercthecsubjectcincacnumbercofcways.cItccancbecusedcasc
recommendedcreadingcforcactraditionalccoursecbasedconclecturescandctutorials.cTherecareccriticalcrevie
wcquestionscandcexercisescatcthecendcofceachcchaptercthatccancbecusedcascthecbasiscforctutorials.cItccoul
dcalsocprovidecthecbasiscforcacdistanceclearningcapproachcforcpart-timecorcoff-
campuscstudents.cForcthesecstudents,cthecinteractivecnaturecofcthecbookcmaycbecextremelyc usefulcwhere
caccessctocactutorciscrestricted.cThecbookccancalsocbecusedcascthecbasiscforcancopenclearningcapproachcfor
cfull-timeccampus-
basedcstudents.cWechavecsuccessfullycusedcitcincthiscwaycatcthecUniversitycofcPlymouthcBusinesscScho
ol.cAccountingc‘surgeries’chavecalsocbeencprovidedctocgivecstudentscthecopportunitycforcone-to-
onechelpcwithcanycproblemsctheycface.
Thecbookciscappropriatecforcmodulescthatcarecdesignedctocbeccoveredcinc100ctoc150chourscofcstudy.cForc
full-timecstudents,cthiscwillcoftencbeccoveredcinconecacademiccyear.
PowerPoint slides c
Thecdiagramscincthecbook,calongcwithcothercdiagramscandcmaterials,carecavailablecascPowerPointcslides
ctochelpcincdeliveringclecturescandctutorialscandctheseccancbecdownloadedcfromctheclecturers’cwebsite.
Practice/assessment material c
Thecactivities,cwhosecsolutionscimmediatelycfollowcthem,candcself-
assessmentcquestions,cwhosecsolutionsc arec atc thec endc ofc thec book,c formc anc integralc partc ofc it.c Inc addi
tion,c therec arec variousc other
4
©cPearsoncEducationcLimitedc2021
Management Accounting c c
for Decision Makersc c
Tenth edition c
Peter Atrill Edd
c c
ie McLaney
c
For further instructor material plea
c c c c
se visit: go.pearson.com/uk/he/re
c c
sources
ISBN:c978-1-292-34949-7
Pearson Education Limited 2021
c c c c
Lecturerscadoptingcthecmainctextcarecpermittedctocdownloadcandcphotocopycthecmanualcascrequired
.
,PEARSONcEDUCATIONcLIMITED
KAOcTwoc
KAOcPark
HarlowcCM17c9SRc
UnitedcKingdom
Tel:c+44c(0)1279c623623
Web:cwww.pearson.com/uk
Eighthceditioncpublishedc2015c
Ninthceditioncpublishedc2019c
Thisceditioncpublishedc2021
©cPearsoncEducationcLimitedc2021
Thec rightsc ofc Peterc Atrillc andc Eddiec McLaneyc toc bec identifiedc asc authorsc ofc thisc workc havec beencasse
rtedcbycthemcincaccordancecwithcthecCopyright,cDesignscandcPatentscActc1988.
ISBNc978-1-292-34949-7
PearsoncEducationciscnotcresponsiblecforctheccontentcofcthird-partycInternetcsites.
Allcrightscreserved.cPermissioncischerebycgivencforcthecmaterialcincthiscpublicationctocbecreproducedcfo
rc studentc handouts,c withoutc expressc permissionc ofc thec Publishers,c forc educationalc purposesc only.cInca
llcotherccases,cnocpartcofcthiscpublicationcmaycbecreproduced,cstoredcincacretrievalcsystem,corctransmitte
dcincanycformcorcbycanycmeans,celectronic,cmechanical,cphotocopying,crecording,corcotherwisecwithout
ceithercthecpriorcwrittencpermissioncofcthecPublisherscorcaclicencecpermittingcrestrictedccopyingcincthec
UnitedcKingdomcissuedcbycthecCopyrightcLicensingcAgencyc Ltd.,cBarnard’scInn,c86cFettercLane,cLon
doncEC4Ac1EN.cThiscbookcmaycnotcbeclent,cresold,chiredcoutcorcotherwisecdisposedcofcbycwaycofctradec
incanycformcofcbindingcorccovercothercthancthatcincwhichcitciscpublished,cwithoutcthecpriorcconsentcofcth
ecPublishers.
Allctrademarkscusedchereincarecthecpropertycofctheircrespectivecowners.cThecusecofcanyctrademarkcincth
isctextcdoescnotcvestcincthecauthorcorcpublishercanyctrademarkcownershipcrightscincsuchctrademarks,cnorc
doescthecusecofcsuchctrademarkscimplycanycaffiliationcwithcorcendorsementcofcthiscbookcbycsuchcowner
s.
ThecFinancialcTimes.cWithcacworldwidecnetworkcofchighlycrespectedcjournalists,cThecFinancialcTi
mescprovidescglobalcbusinesscnews,cinsightfulcopinioncandcexpertcanalysiscofcbusiness,cfinancecand
cpolitics.cWithcoverc500cjournalistscreportingcfromc50ccountriescworldwide,courcin-
depthccoveragecofcinternationalcnewsciscobjectivelycreportedcandcanalysedcfromcancindependent,cgl
obalcperspective.cTocfindcoutcmore,cvisitcwww.ft.com/pearsonoffer.
, Contents
Chapters Pages
SectioncA:cAuthors’cnotectoctutors 4
SectioncB:cSolutionsctocexercises 6
Supplementarycquestions 58
ProgresscTestc1 81
ProgresscTestc2 93
Tutorial/seminarcquestions 108
Revisioncquestions 127
3
©cPearsoncEducationcLimitedc2021
, SECTIONc A
Authors’ note to tutors
c c c
Using the book
c c
Thecbookciscdesignedctocprovidecreaderscwithcacsoundcintroductionctocmanagementcaccounting.cItcassu
mescnocpreviouscknowledgecofcthecsubjectcandcrecognisescthatcstudentscusingcitcmayccomecfromcacwide
cvarietycofcbackgrounds.cThecbook,ctherefore,ctriesctocavoidctechnicalcjargoncandcdoescnotcassumecachig
hclevelcofcnumericalcabilitycfromcstudents.cItchascbeencclassctestedcbycstudentsconcvariousccoursescandc
wechavecmodifiedcandcrefinedcthecmaterialctoctakecaccountcofctheirccomments.cWechavecalsoctakencacc
ountcofctheccommentscmadecbyclecturerscwhocusedcthecfirstcnineceditionscofcthecbookcandcofcspeciallycc
ommissionedcreviews.
Thecbookcaimsctocencouragecancactivecapproachctoclearningcbycprovidingcactivitiescandcself-
assessmentcquestionscatcappropriatecpoints.cThiscapproachciscdesignedctocstimulatecthoughtcconcerning
cparticularcissuescandctocgivecthecreaderscthecopportunityctoctestctheircunderstandingcofcthecprinciplesccove
red.
Thecbookciscsupplementedcbycacpassword-
controlledclecturers’cwebsitecandcacstudentcwebsitecavailablectocallcreaders.
Thecstructurecofcthecbookcallowscthectutorctocdelivercthecsubjectcincacnumbercofcways.cItccancbecusedcasc
recommendedcreadingcforcactraditionalccoursecbasedconclecturescandctutorials.cTherecareccriticalcrevie
wcquestionscandcexercisescatcthecendcofceachcchaptercthatccancbecusedcascthecbasiscforctutorials.cItccoul
dcalsocprovidecthecbasiscforcacdistanceclearningcapproachcforcpart-timecorcoff-
campuscstudents.cForcthesecstudents,cthecinteractivecnaturecofcthecbookcmaycbecextremelyc usefulcwhere
caccessctocactutorciscrestricted.cThecbookccancalsocbecusedcascthecbasiscforcancopenclearningcapproachcfor
cfull-timeccampus-
basedcstudents.cWechavecsuccessfullycusedcitcincthiscwaycatcthecUniversitycofcPlymouthcBusinesscScho
ol.cAccountingc‘surgeries’chavecalsocbeencprovidedctocgivecstudentscthecopportunitycforcone-to-
onechelpcwithcanycproblemsctheycface.
Thecbookciscappropriatecforcmodulescthatcarecdesignedctocbeccoveredcinc100ctoc150chourscofcstudy.cForc
full-timecstudents,cthiscwillcoftencbeccoveredcinconecacademiccyear.
PowerPoint slides c
Thecdiagramscincthecbook,calongcwithcothercdiagramscandcmaterials,carecavailablecascPowerPointcslides
ctochelpcincdeliveringclecturescandctutorialscandctheseccancbecdownloadedcfromctheclecturers’cwebsite.
Practice/assessment material c
Thecactivities,cwhosecsolutionscimmediatelycfollowcthem,candcself-
assessmentcquestions,cwhosecsolutionsc arec atc thec endc ofc thec book,c formc anc integralc partc ofc it.c Inc addi
tion,c therec arec variousc other
4
©cPearsoncEducationcLimitedc2021
