Solution Manual for Management
Accounting for Decision Makers:
11 t h Edition By Peter Atrill, Eddie
McLaney All Chapters 1 - 12 Q
,TABLE OF CONTENTS
Q Q
1. IntroductionQtoQmanagementQaccounting
2. RelevantQcostsQandQbenefitsQforQdecisionQmaking
3. Cost–volume–profitQanalysis
4. FullQcosting
5. CostingQandQcostQmanagementQinQaQcompetitiveQenvironment
6. Budgeting
7. AccountingQforQcontrol
8. MakingQcapitalQinvestmentQdecisions
9. ManagingQrisk
10.StrategicQmanagementQaccounting:QperformanceQevaluationQandQp
ricingQinQaQcompetitiveQenvironment
11.MeasuringQdivisionalQperformance
12.ManagingQworkingQcapital
, SECTIONQ A
Authors’QnoteQtoQtutors
UsingQtheQbook
TheQbookQisQdesignedQtoQprovideQreadersQwithQaQsoundQintroductionQtoQmanagementQacc
ounting.QItQassumesQnoQpreviousQknowledgeQofQtheQsubjectQandQrecognisesQthatQstudentsQ
usingQitQmayQcomeQfromQaQwideQvarietyQofQbackgrounds.QTheQbook,Qtherefore,QtriesQtoQ
avoidQtechnicalQjargonQandQdoesQnotQassumeQaQhighQlevelQofQnumericalQabilityQfromQstu
dents.QItQhasQbeenQclassQtestedQbyQstudentsQonQvariousQcoursesQandQweQhaveQmodifiedQa
ndQrefinedQtheQmaterialQtoQtakeQaccountQofQtheirQcomments.QWeQhaveQalsoQtakenQaccoun
tQofQtheQcommentsQmadeQbyQlecturersQwhoQusedQtheQfirstQnineQeditionsQofQtheQbookQan
dQofQspeciallyQcommissionedQreviews.
TheQbookQaimsQtoQencourageQanQactiveQapproachQtoQlearningQbyQprovidingQactivitiesQandQs
elf-
assessmentQquestionsQatQappropriateQpoints.QThisQapproachQisQdesignedQtoQstimulateQthough
tQconcerningQparticularQissuesQandQtoQgiveQtheQreadersQtheQopportunityQtoQtestQtheirQunder
standingQofQtheQprinciplesQcovered.
TheQbookQisQsupplementedQbyQaQpassword-
controlledQlecturers’QwebsiteQandQaQstudentQwebsiteQavailableQtoQallQreaders.
TheQstructureQofQtheQbookQallowsQtheQtutorQtoQdeliverQtheQsubjectQinQaQnumberQofQways
.QItQcanQbeQusedQasQrecommendedQreadingQforQaQtraditionalQcourseQbasedQonQlecturesQan
dQtutorials.QThereQareQcriticalQreviewQquestionsQandQexercisesQatQtheQendQofQeachQchapter
QthatQcanQbeQusedQasQtheQbasisQforQtutorials.Q ItQcouldQalsoQprovideQtheQbasisQforQaQdist
anceQlearningQapproachQforQpart-timeQorQoff-
campusQstudents.QForQtheseQstudents,QtheQinteractiveQnatureQofQtheQbookQmayQbeQextreme
lyQusefulQwhereQaccessQtoQaQtutorQisQrestricted.QTheQbookQcanQalsoQbeQusedQasQtheQbasi
sQforQanQopenQlearningQapproachQforQfull-timeQcampus-
basedQstudents.QWeQhaveQsuccessfullyQusedQitQinQthisQwayQatQtheQUniversityQofQPlymout
hQBusinessQSchool.QAccountingQ‘surgeries’QhaveQalsoQbeenQprovidedQtoQgiveQstudentsQthe
QopportunityQforQone-to-oneQhelpQwithQanyQproblemsQtheyQface.
TheQbookQisQappropriateQforQmodulesQthatQareQdesignedQtoQbeQcoveredQinQ100QtoQ150Qh
oursQofQstudy.QForQfull-timeQstudents,QthisQwillQoftenQbeQcoveredQinQoneQacademicQyear.
PowerPointQslides
TheQdiagramsQinQtheQbook,QalongQwithQotherQdiagramsQandQmaterials,QareQavailableQasQP
owerPointQslidesQtoQhelpQinQdeliveringQlecturesQandQtutorialsQandQtheseQcanQbeQdownload
edQfromQtheQlecturers’Qwebsite.
Practice/assessmentQmaterial
, TheQactivities,QwhoseQsolutionsQimmediatelyQfollowQthem,QandQself-
assessmentQquestions,QwhoseQsolutionsQ areQ atQ theQ endQ ofQ theQ book,Q formQ anQ integralQ p
artQ ofQ it.Q InQ addition,Q thereQ areQ variousQ other
practice/assessmentQmaterials.QAtQtheQendQofQeachQchapterQthereQareQfourQcriticalQreview
Qquestions.QTheseQareQshort,QnarrativeQquestionsQinvolvingQrecall,QexplanationQandQbriefQd
iscussion.QTheQsolutionsQtoQtheseQareQgivenQatQtheQendQofQtheQbook.QAtQtheQendQofQall
Qchapters,QexceptQChapterQ1Q(whereQthereQareQtwo),QthereQareQeightQexercises.QTheseQare
Qquestions,QmanyQinvolvingQcalculations,QwhichQareQsimilarQinQnatureQtoQexamination-
styleQquestions.QTheQsolutionsQtoQfiveQofQtheseQareQgivenQatQtheQendQ ofQtheQbookQandQ
are,Qtherefore,QaccessibleQtoQstudents.QSolutionsQtoQtheQotherQthreeQareQinQtheQ followingQ
pagesQofQthisQmanualQandQareQnotQaccessibleQtoQstudents.
OnQtheQlecturers’Qwebsite,QinQadditionQtoQthisQInstructor’sQManualQwithQsolutionsQtoQselec
tedQend-of-QchapterQexercisesQthereQare:
• TwoQprogressQtestsQwithQsolutions.QTheseQtestsQcompriseQmultiple-
choiceQquestions,Qmissing-QwordQquestionsQandQquestionsQthatQareQsimilarQtoQtheQend-
of-
chapterQexercises.QOneQtestQcorrespondsQtoQChaptersQ1QtoQ5,QandQtheQotherQtoQChapt
ersQ6QtoQ12.
• SupplementaryQquestionsQ(10QofQthem)QwithQsolutions.
• Tutorial/seminarQquestionsQwithQsolutions.
NoneQofQthisQmaterial,QexceptQtheQcaseQstudyQcomments,QisQaccessibleQto
Qstudents.QOnQtheQstudentQwebsite,QthereQareQfiveQtypesQofQmaterial:
• RevisionQexercises,QsimilarQinQstyleQtoQtheQend-of-chapterQexercises,QwithQsolutions.
• Multiple-
choiceQquestions,QtypicallyQ10QforQeachQchapter.QTheseQareQintendedQtoQbeQtackledQo
nline,QwhereQtheyQwillQbeQautomaticallyQgraded.
• Missing-
wordQquestions,QtypicallyQ10QforQeachQchapter.QTheseQtooQcanQbeQattemptedQandQgra
dedQonline.
TheQmultiple-choiceQquestionsQandQmissing-
wordQquestionsQareQintendedQtoQprovideQstudentsQwithQaQquickQassessmentQofQtheirQmaste
ryQofQtheQmaterialQofQeachQchapter.
TheQsolutionsQtoQallQofQthisQmaterial,QexceptQtoQtheQmultiple-choiceQandQmissing-
wordQquestions,QareQfullyQannotatedQinQorderQtoQgiveQtheQnecessaryQfeedbackQtoQstudents.
WeQintendQtoQexpandQtheQnumberQandQscopeQofQtheQpractice/assessmentQmaterialsQonQaQ
continuingQbasis.