,Instructor’s Manual
ManagementAccounting for
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Decision Makers
q q
Tenth editionq
Peter Atrill q
Eddie McLaney
q q
,PEARSON EDUCATION LIMITED q q
KAO Two q
KAO
q
Park
q
Harlow CM17 9SR q q
United Kingdom
q q
Tel: +44 (0)1279 623623
q q q
Web: www.pearson.com/uk
q
Eighth edition published 2015
q q q
Ninth edition published 2019
q q q q
This edition published 2021
q q q q
© Pearson Education Limited 2021
q q q q
The rights of Peter Atrill and Eddie McLaney to be identified as authors of this work have
q q q q q q q q q q q q q q q q
been asserted by them in accordance with the Copyright, Designs and Patents Act 1988.
q q q q q q q q q q q q q q
ISBN 978-1-292-34949-7 q
Pearson Education is not responsible for the content of third-party Internet sites.
q q q q q q q q q q q
All rights reserved. Permission is hereby given for the material in this publication to be reproduced
q q q q q q q q q q q q q q q
for student handouts, without express permission of the Publishers, for educational purposes only.
q q q q q q q q q q q q q
qIn all other cases, no part of this publication may be reproduced, stored in a retrieval system, or
q q q q q q q q q q q q q q q q q
transmitted in any form or by any means, electronic, mechanical, photocopying, recording, or
q q q q q q q q q q q q q
otherwise without either the prior written permission of the Publishers or a licence permitting
q q q q q q q q q q q q q q
restricted copying in the United Kingdom issued by the Copyright Licensing Agency Ltd.,
q q q q q q q q q q q q q
qBarnard’s Inn, 86 Fetter Lane, London EC4A 1EN. This book may not be lent, resold, hired out or
q q q q q q q q q q q q q q q q q
otherwise disposed of by way of trade in any form of binding or cover other than that in which it is
q q q q q q q q q q q q q q q q q q q q q
published, without the prior consent of the Publishers.
q q q q q q q q
All trademarks used herein are the property of their respective owners. The use of any trademark in
q q q q q q q q q q q q q q q q
this text does not vest in the author or publisher any trademark ownership rights in such
q q q q q q q q q q q q q q q q
trademarks, nor does the use of such trademarks imply any affiliation with or endorsement of this
q q q q q q q q q q q q q q q q
book by such owners.
q q q q
The Financial Times. With a worldwide network of highly respected journalists, The Financial
Times provides global business news, insightful opinion and expert analysis of business, finance
and politics. With over 500 journalists reporting from 50 countries worldwide, our in-depth
coverage of international news is objectively reported and analysed from an independent, global
perspective. To find out more, visit www.ft.com/pearsonoffer.
, Contents
Chapters Pages
Section A: Authors’ note to tutors
q q q q q 4
Section B: Solutions to exercises
q q q q 6
Supplementary questionsq 58
Progress Test 1
q q 81
Progress Test 2
q q 93
Tutorial/seminar questions q 108
Revision questions
q 127
3
© Pearson Education Limited 2021
ManagementAccounting for
q q
Decision Makers
q q
Tenth editionq
Peter Atrill q
Eddie McLaney
q q
,PEARSON EDUCATION LIMITED q q
KAO Two q
KAO
q
Park
q
Harlow CM17 9SR q q
United Kingdom
q q
Tel: +44 (0)1279 623623
q q q
Web: www.pearson.com/uk
q
Eighth edition published 2015
q q q
Ninth edition published 2019
q q q q
This edition published 2021
q q q q
© Pearson Education Limited 2021
q q q q
The rights of Peter Atrill and Eddie McLaney to be identified as authors of this work have
q q q q q q q q q q q q q q q q
been asserted by them in accordance with the Copyright, Designs and Patents Act 1988.
q q q q q q q q q q q q q q
ISBN 978-1-292-34949-7 q
Pearson Education is not responsible for the content of third-party Internet sites.
q q q q q q q q q q q
All rights reserved. Permission is hereby given for the material in this publication to be reproduced
q q q q q q q q q q q q q q q
for student handouts, without express permission of the Publishers, for educational purposes only.
q q q q q q q q q q q q q
qIn all other cases, no part of this publication may be reproduced, stored in a retrieval system, or
q q q q q q q q q q q q q q q q q
transmitted in any form or by any means, electronic, mechanical, photocopying, recording, or
q q q q q q q q q q q q q
otherwise without either the prior written permission of the Publishers or a licence permitting
q q q q q q q q q q q q q q
restricted copying in the United Kingdom issued by the Copyright Licensing Agency Ltd.,
q q q q q q q q q q q q q
qBarnard’s Inn, 86 Fetter Lane, London EC4A 1EN. This book may not be lent, resold, hired out or
q q q q q q q q q q q q q q q q q
otherwise disposed of by way of trade in any form of binding or cover other than that in which it is
q q q q q q q q q q q q q q q q q q q q q
published, without the prior consent of the Publishers.
q q q q q q q q
All trademarks used herein are the property of their respective owners. The use of any trademark in
q q q q q q q q q q q q q q q q
this text does not vest in the author or publisher any trademark ownership rights in such
q q q q q q q q q q q q q q q q
trademarks, nor does the use of such trademarks imply any affiliation with or endorsement of this
q q q q q q q q q q q q q q q q
book by such owners.
q q q q
The Financial Times. With a worldwide network of highly respected journalists, The Financial
Times provides global business news, insightful opinion and expert analysis of business, finance
and politics. With over 500 journalists reporting from 50 countries worldwide, our in-depth
coverage of international news is objectively reported and analysed from an independent, global
perspective. To find out more, visit www.ft.com/pearsonoffer.
, Contents
Chapters Pages
Section A: Authors’ note to tutors
q q q q q 4
Section B: Solutions to exercises
q q q q 6
Supplementary questionsq 58
Progress Test 1
q q 81
Progress Test 2
q q 93
Tutorial/seminar questions q 108
Revision questions
q 127
3
© Pearson Education Limited 2021
