Solution manual for management accounting for decision makers 10th edition by peter atrill eddie mclaney

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
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sources
ISBN:c978-1-292-34949-7
 Pearson Education Limited 2021
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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
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©cPearsoncEducationcLimitedc2021