Solution Manual for iTiT T iTiT
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Management Accounting fo T iTiT T iTiT
r
iTiT Decision Makers: T iTiT T iTi
11th Edition By Peter Atrill, Eddi
T iTiT T iTiT T T iTiT T iTiT T T iTiT
e
, iTiT McLaney All Chapters 1 - T iTiT iTiT T iTiT T iTiT
12
TABLE OF CONTENTS
T T
1. Introduction to management accounting T T T
2. Relevant costs and benefits for decision making
T T T T T T
3. Cost–volume–profit analysis T
4. Full costing
T
5. Costing and cost management in a competitive environment
T T T T T T T
6. Budgeting
7. Accounting for control T T
8. Making capital investment decisions
T T T
9. Managing risk T
10. Strategic management accounting: performance evaluation and
T T T T T
T pricing in a competitive environment
T T T T
11. Measuring divisional performance
T T
12. Managing working capital T T
, STETCTTTITOTN A
Authors’ note to tutors
T T T
Using the book
T T
TheT bookT isT designedT toT provideT readersT withT aT soundT introductionT toT managementTaccou
nting.T ItT assumesT noT previousT knowledgeT ofT theT subjectT andT recognisesT thatT studentsTusingTitT
mayTcomeTfromTaTwideTvarietyTofTbackgrounds.TTheTbook,Ttherefore,T triesTtoTavoidT technicalT jargo
nT andT doesT notT assumeT aT highT levelT ofT numericalT abilityT fromT students.T ItT hasTbeenT classT test
edT byT studentsT onT variousT coursesT andT weT haveT modifiedT andT refinedT theTmaterialT toT takeT acc
ountT ofT theirT comments.T WeT haveT alsoT takenT accountT ofT theT commentsTmadeT byT lecturersT wh
oT usedT theT firstT nineT editionsT ofT theT bookT andT ofT speciallyT commissionedT reviews.
TheTbookTaimsTtoTencourageTanTactiveTapproachTtoTlearningTbyTprovidingTactivitiesTandTself-
TassessmentTquestionsTatTappropriateTpoints.TThisTapproachTisTdesignedTtoTstimulateTthoughtTconcern
ingT particularT issuesT andT toT giveT theT readersT theT opportunityT toT testT theirT understandingTofTtheT
principlesTcovered.
TheTbookTisTsupplementedTbyTaTpassword-
controlledTlecturers’TwebsiteTandTaTstudentTwebsiteTavailableT toT allT readers.
TheT structureT ofT theT bookT allowsT theT tutorT toT deliverT theT subjectT inT aT numberT ofT ways.T I
tTcanT beT usedT asT recommendedT readingT forT aT traditionalT courseT basedT onT lecturesT andTtu
torials.T ThereT areT criticalT reviewT questionsT andT exercisesT atT theT endT ofT eachT chapterT thatTc
anT beT usedT asT theT basisT forT tutorials.T T ItT couldT alsoT provideT theT basisT forT aT distanceTle
arningT approachT forT part-timeT orT off-
campusT students.T ForT theseT students,T theT interactiveTnatureT ofT theT bookT mayT beT extremelyT use
fulT whereT accessT toT aT tutorT isT restricted.T TheT bookTcanT alsoT beT usedT asT theT basisT forT anT open
T learningT approachT forT full-timeT campus-
basedTstudents.T WeT haveT successfullyT usedT itT inT thisT wayT atT theT UniversityT ofT PlymouthT Busi
nessTSchool.T AccountingT ‘surgeries’T haveT alsoT beenT providedT toT giveT studentsT theT opportunity
T forTone-to-oneT helpT withT anyT problemsT theyT face.
TheT bookT isT appropriateT forT modulesT thatT areT designedT toT beT coveredT inT 100T toT 150T hour
sTofT study.T ForT full-timeT students,T thisT willT oftenT beT coveredT inT oneT academicT year.
PowerPoint slides T
TheT diagramsT inT theT book,T alongT withT otherT diagramsT andT materials,T areT availableT asTPowerPo
intT slidesT toT helpT inT deliveringT lecturesT andT tutorialsT andT theseT canT beT downloadedTfromT theT l
ecturers’T website.
Practice/assessment material T
, TheT activities,T whoseT solutionsT immediatelyT followT them,T andT self-
assessmentT questions,TwhoseT solutionsT areT atT theT endT ofT theT book,T formT anT integralT part
T ofT it.T InT addition,TthereT areT variousT other
iTi
T
Management Accounting fo T iTiT T iTiT
r
iTiT Decision Makers: T iTiT T iTi
11th Edition By Peter Atrill, Eddi
T iTiT T iTiT T T iTiT T iTiT T T iTiT
e
, iTiT McLaney All Chapters 1 - T iTiT iTiT T iTiT T iTiT
12
TABLE OF CONTENTS
T T
1. Introduction to management accounting T T T
2. Relevant costs and benefits for decision making
T T T T T T
3. Cost–volume–profit analysis T
4. Full costing
T
5. Costing and cost management in a competitive environment
T T T T T T T
6. Budgeting
7. Accounting for control T T
8. Making capital investment decisions
T T T
9. Managing risk T
10. Strategic management accounting: performance evaluation and
T T T T T
T pricing in a competitive environment
T T T T
11. Measuring divisional performance
T T
12. Managing working capital T T
, STETCTTTITOTN A
Authors’ note to tutors
T T T
Using the book
T T
TheT bookT isT designedT toT provideT readersT withT aT soundT introductionT toT managementTaccou
nting.T ItT assumesT noT previousT knowledgeT ofT theT subjectT andT recognisesT thatT studentsTusingTitT
mayTcomeTfromTaTwideTvarietyTofTbackgrounds.TTheTbook,Ttherefore,T triesTtoTavoidT technicalT jargo
nT andT doesT notT assumeT aT highT levelT ofT numericalT abilityT fromT students.T ItT hasTbeenT classT test
edT byT studentsT onT variousT coursesT andT weT haveT modifiedT andT refinedT theTmaterialT toT takeT acc
ountT ofT theirT comments.T WeT haveT alsoT takenT accountT ofT theT commentsTmadeT byT lecturersT wh
oT usedT theT firstT nineT editionsT ofT theT bookT andT ofT speciallyT commissionedT reviews.
TheTbookTaimsTtoTencourageTanTactiveTapproachTtoTlearningTbyTprovidingTactivitiesTandTself-
TassessmentTquestionsTatTappropriateTpoints.TThisTapproachTisTdesignedTtoTstimulateTthoughtTconcern
ingT particularT issuesT andT toT giveT theT readersT theT opportunityT toT testT theirT understandingTofTtheT
principlesTcovered.
TheTbookTisTsupplementedTbyTaTpassword-
controlledTlecturers’TwebsiteTandTaTstudentTwebsiteTavailableT toT allT readers.
TheT structureT ofT theT bookT allowsT theT tutorT toT deliverT theT subjectT inT aT numberT ofT ways.T I
tTcanT beT usedT asT recommendedT readingT forT aT traditionalT courseT basedT onT lecturesT andTtu
torials.T ThereT areT criticalT reviewT questionsT andT exercisesT atT theT endT ofT eachT chapterT thatTc
anT beT usedT asT theT basisT forT tutorials.T T ItT couldT alsoT provideT theT basisT forT aT distanceTle
arningT approachT forT part-timeT orT off-
campusT students.T ForT theseT students,T theT interactiveTnatureT ofT theT bookT mayT beT extremelyT use
fulT whereT accessT toT aT tutorT isT restricted.T TheT bookTcanT alsoT beT usedT asT theT basisT forT anT open
T learningT approachT forT full-timeT campus-
basedTstudents.T WeT haveT successfullyT usedT itT inT thisT wayT atT theT UniversityT ofT PlymouthT Busi
nessTSchool.T AccountingT ‘surgeries’T haveT alsoT beenT providedT toT giveT studentsT theT opportunity
T forTone-to-oneT helpT withT anyT problemsT theyT face.
TheT bookT isT appropriateT forT modulesT thatT areT designedT toT beT coveredT inT 100T toT 150T hour
sTofT study.T ForT full-timeT students,T thisT willT oftenT beT coveredT inT oneT academicT year.
PowerPoint slides T
TheT diagramsT inT theT book,T alongT withT otherT diagramsT andT materials,T areT availableT asTPowerPo
intT slidesT toT helpT inT deliveringT lecturesT andT tutorialsT andT theseT canT beT downloadedTfromT theT l
ecturers’T website.
Practice/assessment material T
, TheT activities,T whoseT solutionsT immediatelyT followT them,T andT self-
assessmentT questions,TwhoseT solutionsT areT atT theT endT ofT theT book,T formT anT integralT part
T ofT it.T InT addition,TthereT areT variousT other
