??
ED
OV
PR
AP
?_
IA
UV
ST
, TABLE OF CONTENTS
Solutions Manual: Financial Accounting for Decision Makers, 11th
Edition
Authors: Peter Atrill, Eddie McLaney
ST
1. Introduction to accounting
UV
2. Measuring and reporting financial position
3. Measuring and reporting financial performance
4. Accounting for limited companies (1)
IA
5. Accounting for limited companies (2)
6. Measuring and reporting cash flows
?_
7. Recognising and reporting assets and liabilities
8. Analysing and interpreting financial statements (1)
9. Analysing and interpreting financial statements (2)
AP
10. Reporting the financial results of groups of companies
11. Increasing the scope of financial reporting
12. Governing a company
PR
OV
ED
??
, Contents
Pages
ST
Authors’ note to tutors 5
Supplementary questions 7
UV
Solutions 23
IA
?_
AP
PR
OV
ED
??
© 2026 Pearson Education Limited. All Rights Reserved.
, Authors’ note to tutors
Using the text
The text is designed to provide readers with a sound introduction to financial accounting. It
ST
assumes no previous knowledge of the subject and recognises that students using the text may come
from a wide variety of backgrounds. The text, therefore, tries to avoid technical jargon and does not
assume that students have a high level of numerical ability. The text has been class tested by
students on various courses and we have modified and refined the material to take account of their
UV
comments. We have also taken account of the comments made by lecturers who used the first ten
editions of the text.
The text aims to encourage an active approach to learning by providing activities and self-
assessment questions at appropriate points in the text. This is designed to stimulate critical thought
concerning particular issues and to give the reader the opportunity to test his or her understanding
of the principles covered.
IA
The text is supplemented by a password-controlled lecturers’ website and a student website
available to all readers.
?_
Teaching structure
The structure of the text 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 review
questions and exercises at the end of each chapter that can be used as the basis for tutorials. It could
AP
also provide the basis for a distance learning approach for part-time or off-campus students. For
these students, the interactive nature of the text may be extremely useful where access to a tutor is
restricted. The text can also be used as the basis for an open-learning approach for full-time
campus-based students. We successfully used it in this way at the University of Plymouth Business
School. Accounting ‘surgeries’ were provided to give students the opportunity for one-to-one help
PR
with any problems they face.
The text is appropriate for modules that are designed to be covered in 150 to 200 hours of study.
PowerPoint slides
OV
The diagrams in the text, along with other diagrams and key learning points, are available as
PowerPoint slides. These should help in delivering lectures and tutorials and can be downloaded
from the lecturers’ website.
Ordering of material
ED
The order in which topics are dealt with is clearly a matter of opinion. Our broad approach is to try
to build up students’ knowledge and understanding and to try to avoid situations where reference
needs to be made to material appearing later in the text. Within the book, we have dealt with the
statement of financial position and income statement, then with company accounting, then the
statement of cash flows and on to financial accounting ratios. When dealing with the statement of
??
financial position and income statement (in Chapters 2 and 3), we have made no real distinction
between companies and unincorporated businesses. This is because we see no great difference
between these, except when there is the need to go into detail about the restrictions on withdrawals
of equity and this is covered in Chapter 4 on company accounting. We have left statements of cash
flows until after introducing companies, because these statements usually relate to companies and
the problem areas often relate to aspects like dividends and taxation.
© 2026 Pearson Education Limited. All Rights Reserved.
ED
OV
PR
AP
?_
IA
UV
ST
, TABLE OF CONTENTS
Solutions Manual: Financial Accounting for Decision Makers, 11th
Edition
Authors: Peter Atrill, Eddie McLaney
ST
1. Introduction to accounting
UV
2. Measuring and reporting financial position
3. Measuring and reporting financial performance
4. Accounting for limited companies (1)
IA
5. Accounting for limited companies (2)
6. Measuring and reporting cash flows
?_
7. Recognising and reporting assets and liabilities
8. Analysing and interpreting financial statements (1)
9. Analysing and interpreting financial statements (2)
AP
10. Reporting the financial results of groups of companies
11. Increasing the scope of financial reporting
12. Governing a company
PR
OV
ED
??
, Contents
Pages
ST
Authors’ note to tutors 5
Supplementary questions 7
UV
Solutions 23
IA
?_
AP
PR
OV
ED
??
© 2026 Pearson Education Limited. All Rights Reserved.
, Authors’ note to tutors
Using the text
The text is designed to provide readers with a sound introduction to financial accounting. It
ST
assumes no previous knowledge of the subject and recognises that students using the text may come
from a wide variety of backgrounds. The text, therefore, tries to avoid technical jargon and does not
assume that students have a high level of numerical ability. The text has been class tested by
students on various courses and we have modified and refined the material to take account of their
UV
comments. We have also taken account of the comments made by lecturers who used the first ten
editions of the text.
The text aims to encourage an active approach to learning by providing activities and self-
assessment questions at appropriate points in the text. This is designed to stimulate critical thought
concerning particular issues and to give the reader the opportunity to test his or her understanding
of the principles covered.
IA
The text is supplemented by a password-controlled lecturers’ website and a student website
available to all readers.
?_
Teaching structure
The structure of the text 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 review
questions and exercises at the end of each chapter that can be used as the basis for tutorials. It could
AP
also provide the basis for a distance learning approach for part-time or off-campus students. For
these students, the interactive nature of the text may be extremely useful where access to a tutor is
restricted. The text can also be used as the basis for an open-learning approach for full-time
campus-based students. We successfully used it in this way at the University of Plymouth Business
School. Accounting ‘surgeries’ were provided to give students the opportunity for one-to-one help
PR
with any problems they face.
The text is appropriate for modules that are designed to be covered in 150 to 200 hours of study.
PowerPoint slides
OV
The diagrams in the text, along with other diagrams and key learning points, are available as
PowerPoint slides. These should help in delivering lectures and tutorials and can be downloaded
from the lecturers’ website.
Ordering of material
ED
The order in which topics are dealt with is clearly a matter of opinion. Our broad approach is to try
to build up students’ knowledge and understanding and to try to avoid situations where reference
needs to be made to material appearing later in the text. Within the book, we have dealt with the
statement of financial position and income statement, then with company accounting, then the
statement of cash flows and on to financial accounting ratios. When dealing with the statement of
??
financial position and income statement (in Chapters 2 and 3), we have made no real distinction
between companies and unincorporated businesses. This is because we see no great difference
between these, except when there is the need to go into detail about the restrictions on withdrawals
of equity and this is covered in Chapter 4 on company accounting. We have left statements of cash
flows until after introducing companies, because these statements usually relate to companies and
the problem areas often relate to aspects like dividends and taxation.
© 2026 Pearson Education Limited. All Rights Reserved.
