Instructor’s Manual #z
Management Accounting #z
for Decision Makers
#z #z #z
Tenth edition #z
Peter Atrill #z
#z Eddie McLaney #z
For further instructor material
#z #z #z
please visit:
#z #z
#z go.pearson.com/uk/he/resource
s
ISBN: # z 978-1-292-34949-7
Pearson Education Limited 2021
#z #z #z #z
Lecturers #zadopting #zthe #zmain #ztext #zare #zpermitted #zto #zdownload #zand #zphotocopy #zthe #zmanual
#zas #zrequired.
,PEARSON #zEDUCATION #zLIMITED
KAO
#zTwo
#zKAO
#zPark
Harlow #zCM17 #z9SR
#zUnited #zKingdom
Tel: #z+44 #z(0)1279 #z623623
Web: #zwww.pearson.com/uk
Eighth #zedition #zpublished #z2015
#zNinth #zedition #zpublished #z2019
#zThis #zedition #zpublished #z2021
© #zPearson #zEducation #zLimited #z2021
The # z rights # z of # z Peter # z Atrill # z and # z Eddie # z McLaney # z to # z be # z identified # z as # z authors # z of # z this
# z work # z have # z been #zasserted #zby #zthem #zin #zaccordance #zwith #zthe #zCopyright, #zDesigns #zand #zPatents
#zAct #z1988.
ISBN # z 978-1-292-34949-7
Pearson #zEducation #zis #znot #zresponsible #zfor #zthe #zcontent #zof #zthird-party #zInternet #zsites.
All #zrights #zreserved. #zPermission #zis #zhereby #zgiven #zfor #zthe #zmaterial #zin #zthis #zpublication #zto #zbe
#zreproduced #zfor #zstudent #zhandouts, #zwithout #zexpress #zpermission #zof #zthe #zPublishers, #zfor
#zeducational #zpurposes #zonly. # z In #zall #zother #zcases, #zno #zpart #zof #zthis #zpublication #zmay #zbe
#zreproduced, #zstored #zin #za #zretrieval #zsystem, #zor #ztransmitted #zin #zany #zform #zor #zby #zany #zmeans,
#zelectronic, #zmechanical, #zphotocopying, #zrecording, #zor #zotherwise #zwithout #zeither #zthe #zprior
#zwritten #zpermission #zof #zthe #zPublishers #zor #za #zlicence #zpermitting #zrestricted #zcopying #zin #zthe
#zUnited #zKingdom #zissued #zby #zthe #zCopyright #zLicensing #zAgency #zLtd., # z Barnard’s #zInn, #z86
#zFetter #zLane, #zLondon #zEC4A #z1EN. #zThis #zbook #zmay #znot #zbe #zlent, #zresold, #zhired #zout #zor
#zotherwise #zdisposed #zof #zby #zway #zof #ztrade #zin #zany #zform #zof #zbinding #zor #zcover #zother #zthan #zthat
#zin #zwhich #zit #zis #zpublished, #zwithout #zthe #zprior #zconsent #zof #zthe #zPublishers.
All #ztrademarks #zused #zherein #zare #zthe #zproperty #zof #ztheir #zrespective #zowners. #zThe #zuse #zof #zany
#ztrademark #zin #zthis #ztext #zdoes #znot #zvest #zin #zthe #zauthor #zor #zpublisher #zany #ztrademark #zownership
#zrights #zin #zsuch #ztrademarks, #znor #zdoes #zthe #zuse #zof #zsuch #ztrademarks #zimply #zany #zaffiliation #zwith
#zor #zendorsement #zof #zthis #zbook #zby #zsuch #zowners.
The #zFinancial #zTimes. #zWith #za #zworldwide #znetwork #zof #zhighly #zrespected #zjournalists, #zThe
#zFinancial #zTimes #zprovides #zglobal #zbusiness #znews, #zinsightful #zopinion #zand #zexpert #zanalysis
#zof #zbusiness, #zfinance #zand #zpolitics. #zWith #zover #z500 #zjournalists #zreporting #zfrom #z50 #zcountries
#zworldwide, #zour #zin-depth #zcoverage #zof #zinternational #znews #zis #zobjectively #zreported #zand
#zanalysed #zfrom #zan #zindependent, #zglobal #zperspective. #zTo #zfind #zout #zmore, #zvisit
#zwww.ft.com/pearsonoffer.
, Contents
Chapters Pages
Section #zA: #zAuthors’ #znote #zto #ztutors 4
Section #zB: #zSolutions #zto #zexercises 6
Supplementary #z questions 58
Progress #zTest #z1 81
Progress #zTest #z2 93
Tutorial/seminar # z questions 108
Revision #zquestions 127
3
© #zPearson #zEducation #zLimited
#z2021
, SECTION # z A
Authors’ note to tutors
#z #z #z
Using the book
#z #z
The book is designed to provide readers with a sound introduction to management accounting. It
assumes no previous knowledge of the subject and recognises that students using it may come from
a wide variety of backgrounds. The book, therefore, tries to avoid technical jargon and does not
assume a high level of numerical ability from students. It has been class tested by students on
various courses and we have modified and refined the material to take account of their comments.
We have also taken account of the comments made by lecturers who used the first nine editions of
the book and of specially commissioned reviews.
The book aims to encourage an active approach to learning by providing activities and self-assessment
questions at appropriate points. This approach is designed to stimulate thought concerning particular
issues and to give the readers the opportunity to test their understanding of the principles covered.
The book is supplemented by a password-controlled lecturers’ website and a student website
available to all readers.
The structure of the book allows the tutor to deliver the subject in a number of ways. It can be used
as recommended reading for a traditional course based on lectures and tutorials. There are critical
review questions and exercises at the end of each chapter that can be used as the basis for tutorials.
It could also provide the basis for a distance learning approach for part-time or off-campus students.
For these students, the interactive nature of the book may be extremely useful where access to a
tutor is restricted. The book can also be used as the basis for an open learning approach for full-time
campus-based students. We have successfully used it in this way at the University of Plymouth
Business School. Accounting ‘surgeries’ have also been provided to give students the opportunity
for one-to-one help with any problems they face.
The book is appropriate for modules that are designed to be covered in 100 to 150 hours of study.
For full-time students, this will often be covered in one academic year.
PowerPoint slides
The diagrams in the book, along with other diagrams and materials, are available as PowerPoint
slides to help in delivering lectures and tutorials and these can be downloaded from the lecturers’
website.
Practice/assessment material
The activities, whose solutions immediately follow them, and self-assessment questions, whose
solutions are at the end of the book, form an integral part of it. In addition, there are various other
4
© #zPearson #zEducation #zLimited
#z2021
Management Accounting #z
for Decision Makers
#z #z #z
Tenth edition #z
Peter Atrill #z
#z Eddie McLaney #z
For further instructor material
#z #z #z
please visit:
#z #z
#z go.pearson.com/uk/he/resource
s
ISBN: # z 978-1-292-34949-7
Pearson Education Limited 2021
#z #z #z #z
Lecturers #zadopting #zthe #zmain #ztext #zare #zpermitted #zto #zdownload #zand #zphotocopy #zthe #zmanual
#zas #zrequired.
,PEARSON #zEDUCATION #zLIMITED
KAO
#zTwo
#zKAO
#zPark
Harlow #zCM17 #z9SR
#zUnited #zKingdom
Tel: #z+44 #z(0)1279 #z623623
Web: #zwww.pearson.com/uk
Eighth #zedition #zpublished #z2015
#zNinth #zedition #zpublished #z2019
#zThis #zedition #zpublished #z2021
© #zPearson #zEducation #zLimited #z2021
The # z rights # z of # z Peter # z Atrill # z and # z Eddie # z McLaney # z to # z be # z identified # z as # z authors # z of # z this
# z work # z have # z been #zasserted #zby #zthem #zin #zaccordance #zwith #zthe #zCopyright, #zDesigns #zand #zPatents
#zAct #z1988.
ISBN # z 978-1-292-34949-7
Pearson #zEducation #zis #znot #zresponsible #zfor #zthe #zcontent #zof #zthird-party #zInternet #zsites.
All #zrights #zreserved. #zPermission #zis #zhereby #zgiven #zfor #zthe #zmaterial #zin #zthis #zpublication #zto #zbe
#zreproduced #zfor #zstudent #zhandouts, #zwithout #zexpress #zpermission #zof #zthe #zPublishers, #zfor
#zeducational #zpurposes #zonly. # z In #zall #zother #zcases, #zno #zpart #zof #zthis #zpublication #zmay #zbe
#zreproduced, #zstored #zin #za #zretrieval #zsystem, #zor #ztransmitted #zin #zany #zform #zor #zby #zany #zmeans,
#zelectronic, #zmechanical, #zphotocopying, #zrecording, #zor #zotherwise #zwithout #zeither #zthe #zprior
#zwritten #zpermission #zof #zthe #zPublishers #zor #za #zlicence #zpermitting #zrestricted #zcopying #zin #zthe
#zUnited #zKingdom #zissued #zby #zthe #zCopyright #zLicensing #zAgency #zLtd., # z Barnard’s #zInn, #z86
#zFetter #zLane, #zLondon #zEC4A #z1EN. #zThis #zbook #zmay #znot #zbe #zlent, #zresold, #zhired #zout #zor
#zotherwise #zdisposed #zof #zby #zway #zof #ztrade #zin #zany #zform #zof #zbinding #zor #zcover #zother #zthan #zthat
#zin #zwhich #zit #zis #zpublished, #zwithout #zthe #zprior #zconsent #zof #zthe #zPublishers.
All #ztrademarks #zused #zherein #zare #zthe #zproperty #zof #ztheir #zrespective #zowners. #zThe #zuse #zof #zany
#ztrademark #zin #zthis #ztext #zdoes #znot #zvest #zin #zthe #zauthor #zor #zpublisher #zany #ztrademark #zownership
#zrights #zin #zsuch #ztrademarks, #znor #zdoes #zthe #zuse #zof #zsuch #ztrademarks #zimply #zany #zaffiliation #zwith
#zor #zendorsement #zof #zthis #zbook #zby #zsuch #zowners.
The #zFinancial #zTimes. #zWith #za #zworldwide #znetwork #zof #zhighly #zrespected #zjournalists, #zThe
#zFinancial #zTimes #zprovides #zglobal #zbusiness #znews, #zinsightful #zopinion #zand #zexpert #zanalysis
#zof #zbusiness, #zfinance #zand #zpolitics. #zWith #zover #z500 #zjournalists #zreporting #zfrom #z50 #zcountries
#zworldwide, #zour #zin-depth #zcoverage #zof #zinternational #znews #zis #zobjectively #zreported #zand
#zanalysed #zfrom #zan #zindependent, #zglobal #zperspective. #zTo #zfind #zout #zmore, #zvisit
#zwww.ft.com/pearsonoffer.
, Contents
Chapters Pages
Section #zA: #zAuthors’ #znote #zto #ztutors 4
Section #zB: #zSolutions #zto #zexercises 6
Supplementary #z questions 58
Progress #zTest #z1 81
Progress #zTest #z2 93
Tutorial/seminar # z questions 108
Revision #zquestions 127
3
© #zPearson #zEducation #zLimited
#z2021
, SECTION # z A
Authors’ note to tutors
#z #z #z
Using the book
#z #z
The book is designed to provide readers with a sound introduction to management accounting. It
assumes no previous knowledge of the subject and recognises that students using it may come from
a wide variety of backgrounds. The book, therefore, tries to avoid technical jargon and does not
assume a high level of numerical ability from students. It has been class tested by students on
various courses and we have modified and refined the material to take account of their comments.
We have also taken account of the comments made by lecturers who used the first nine editions of
the book and of specially commissioned reviews.
The book aims to encourage an active approach to learning by providing activities and self-assessment
questions at appropriate points. This approach is designed to stimulate thought concerning particular
issues and to give the readers the opportunity to test their understanding of the principles covered.
The book is supplemented by a password-controlled lecturers’ website and a student website
available to all readers.
The structure of the book allows the tutor to deliver the subject in a number of ways. It can be used
as recommended reading for a traditional course based on lectures and tutorials. There are critical
review questions and exercises at the end of each chapter that can be used as the basis for tutorials.
It could also provide the basis for a distance learning approach for part-time or off-campus students.
For these students, the interactive nature of the book may be extremely useful where access to a
tutor is restricted. The book can also be used as the basis for an open learning approach for full-time
campus-based students. We have successfully used it in this way at the University of Plymouth
Business School. Accounting ‘surgeries’ have also been provided to give students the opportunity
for one-to-one help with any problems they face.
The book is appropriate for modules that are designed to be covered in 100 to 150 hours of study.
For full-time students, this will often be covered in one academic year.
PowerPoint slides
The diagrams in the book, along with other diagrams and materials, are available as PowerPoint
slides to help in delivering lectures and tutorials and these can be downloaded from the lecturers’
website.
Practice/assessment material
The activities, whose solutions immediately follow them, and self-assessment questions, whose
solutions are at the end of the book, form an integral part of it. In addition, there are various other
4
© #zPearson #zEducation #zLimited
#z2021
