Instructor's Manual for Management Accounting for Decision Makers 10th Edition by Peter Atrill, Eddie
Instructor's Manual for Management Accounting for Decision Makers 10th Edition by Peter Atrill, Eddie
,Instructor's Manual for Management Accounting for Decision Makers 10th Edition by Peter Atrill,
Eddie
Instructor’s Manual
Management Accounting
for Decision Makers
Tenth edition
Peter Atrill
Eddie McLaney
For further instructor material
please visit:
go.pearson.com/uk/he/resources
ISBN: 978-1-292-34949-7
Pearson Education Limited 2021
Lecturers adopting the main text are permitted to download and photocopy the manual as
required.
Instructor's Manual for Management Accounting for Decision Makers 10th Edition by Peter Atrill,
Eddie
,Instructor's Manual for Management Accounting for Decision Makers 10th Edition by Peter Atrill,
Eddie
PEARSON EDUCATION LIMITED
KAO Two
KAO Park
Harlow CM17 9SR
United Kingdom
Tel: +44 (0)1279 623623
Web: www.pearson.com/uk
Eighth edition published 2015
Ninth edition published 2019
This edition published 2021
© Pearson Education Limited 2021
The rights of Peter Atrill and Eddie McLaney to be identified as authors of this work have been
asserted by them in accordance with the Copyright, Designs and Patents Act 1988.
ISBN 978-1-292-34949-7
Pearson Education is not responsible for the content of third-party Internet sites.
All rights reserved. Permission is hereby given for the material in this publication to be reproduced
for student handouts, without express permission of the Publishers, for educational purposes only.
In all other cases, no part of this publication may be reproduced, stored in a retrieval system, or
transmitted in any form or by any means, electronic, mechanical, photocopying, recording, or
otherwise without either the prior written permission of the Publishers or a licence permitting
restricted copying in the United Kingdom issued by the Copyright Licensing Agency Ltd.,
Barnard’s Inn, 86 Fetter Lane, London EC4A 1EN. This book may not be lent, resold, hired out or
otherwise disposed of by way of trade in any form of binding or cover other than that in which it is
published, without the prior consent of the Publishers.
All trademarks used herein are the property of their respective owners. The use of any trademark in
this text does not vest in the author or publisher any trademark ownership rights in such trademarks,
nor does the use of such trademarks imply any affiliation with or endorsement of this book by such
owners.
The Financial Times. With a worldwide network of highly respected journalists, The Financial
Times provides global business news, insightful opinion and expert analysis of business, finance
and politics. With over 500 journalists reporting from 50 countries worldwide, our in-depth
coverage of international news is objectively reported and analysed from an independent, global
perspective. To find out more, visit www.ft.com/pearsonoffer.
Instructor's Manual for Management Accounting for Decision Makers 10th Edition by Peter Atrill,
Eddie
, Instructor's Manual for Management Accounting for Decision Makers 10th Edition by Peter Atrill,
Eddie
Contents
Chapters Pages
Section A: Authors’ note to tutors 4
Section B: Solutions to exercises 6
Supplementary questions 58
Progress Test 1 81
Progress Test 2 93
Tutorial/seminar questions 108
Revision questions 127
3
© Pearson Education Limited 2021
Instructor's Manual for Management Accounting for Decision Makers 10th Edition by Peter Atrill, Eddie
,Instructor's Manual for Management Accounting for Decision Makers 10th Edition by Peter Atrill,
Eddie
Instructor’s Manual
Management Accounting
for Decision Makers
Tenth edition
Peter Atrill
Eddie McLaney
For further instructor material
please visit:
go.pearson.com/uk/he/resources
ISBN: 978-1-292-34949-7
Pearson Education Limited 2021
Lecturers adopting the main text are permitted to download and photocopy the manual as
required.
Instructor's Manual for Management Accounting for Decision Makers 10th Edition by Peter Atrill,
Eddie
,Instructor's Manual for Management Accounting for Decision Makers 10th Edition by Peter Atrill,
Eddie
PEARSON EDUCATION LIMITED
KAO Two
KAO Park
Harlow CM17 9SR
United Kingdom
Tel: +44 (0)1279 623623
Web: www.pearson.com/uk
Eighth edition published 2015
Ninth edition published 2019
This edition published 2021
© Pearson Education Limited 2021
The rights of Peter Atrill and Eddie McLaney to be identified as authors of this work have been
asserted by them in accordance with the Copyright, Designs and Patents Act 1988.
ISBN 978-1-292-34949-7
Pearson Education is not responsible for the content of third-party Internet sites.
All rights reserved. Permission is hereby given for the material in this publication to be reproduced
for student handouts, without express permission of the Publishers, for educational purposes only.
In all other cases, no part of this publication may be reproduced, stored in a retrieval system, or
transmitted in any form or by any means, electronic, mechanical, photocopying, recording, or
otherwise without either the prior written permission of the Publishers or a licence permitting
restricted copying in the United Kingdom issued by the Copyright Licensing Agency Ltd.,
Barnard’s Inn, 86 Fetter Lane, London EC4A 1EN. This book may not be lent, resold, hired out or
otherwise disposed of by way of trade in any form of binding or cover other than that in which it is
published, without the prior consent of the Publishers.
All trademarks used herein are the property of their respective owners. The use of any trademark in
this text does not vest in the author or publisher any trademark ownership rights in such trademarks,
nor does the use of such trademarks imply any affiliation with or endorsement of this book by such
owners.
The Financial Times. With a worldwide network of highly respected journalists, The Financial
Times provides global business news, insightful opinion and expert analysis of business, finance
and politics. With over 500 journalists reporting from 50 countries worldwide, our in-depth
coverage of international news is objectively reported and analysed from an independent, global
perspective. To find out more, visit www.ft.com/pearsonoffer.
Instructor's Manual for Management Accounting for Decision Makers 10th Edition by Peter Atrill,
Eddie
, Instructor's Manual for Management Accounting for Decision Makers 10th Edition by Peter Atrill,
Eddie
Contents
Chapters Pages
Section A: Authors’ note to tutors 4
Section B: Solutions to exercises 6
Supplementary questions 58
Progress Test 1 81
Progress Test 2 93
Tutorial/seminar questions 108
Revision questions 127
3
© Pearson Education Limited 2021