,Instructor’s Manual p
ManagementAccounting for
p p
Decision Makers
p p
Tenth editionp
Peter Atrill p
Eddie McLaney
p p
,PEARSON EDUCATION LIMITED p p
KAO Two p
KAO
p
Park
p
Harlow CM17 9SR p p
United Kingdom
p p
Tel: +44 (0)1279 623623
p p p
Web: www.pearson.com/uk p
Eighth edition published 2015 p p p
Ninth edition published 2019
p p p p
This edition published 2021
p p p p
© Pearson Education Limited 2021
p p p p
The rights of Peter Atrill and Eddie McLaney to be identified as authors of this work have
p p p p p p p p p p p p p p p p
been asserted by them in accordance with the Copyright, Designs and Patents Act 1988.
p p p p p p p p p p p p p p
ISBN 978-1-292-34949-7 p
Pearson Education is not responsible for the content of third-party Internet sites.
p p p p p p p p p p p
All rights reserved. Permission is hereby given for the material in this publication to be reproduced
p p p p p p p p p p p p p p p
for student handouts, without express permission of the Publishers, for educational purposes only.
p p p p p p p p p p p p p
pIn all other cases, no part of this publication may be reproduced, stored in a retrieval system, or
p p p p p p p p p p p p p p p p p
transmitted in any form or by any means, electronic, mechanical, photocopying, recording, or
p p p p p p p p p p p p p
otherwise without either the prior written permission of the Publishers or a licence permitting
p p p p p p p p p p p p p p
restricted copying in the United Kingdom issued by the Copyright Licensing Agency Ltd.,
p p p p p p p p p p p p p
pBarnard’s Inn, 86 Fetter Lane, London EC4A 1EN. This book may not be lent, resold, hired out or
p p p p p p p p p p p p p p p p p
otherwise disposed of by way of trade in any form of binding or cover other than that in which it is
p p p p p p p p p p p p p p p p p p p p p
published, without the prior consent of the Publishers.
p p p p p p p p
All trademarks used herein are the property of their respective owners. The use of any trademark in
p p p p p p p p p p p p p p p p
this text does not vest in the author or publisher any trademark ownership rights in such
p p p p p p p p p p p p p p p p
trademarks, nor does the use of such trademarks imply any affiliation with or endorsement of this
p p p p p p p p p p p p p p p p
book by such owners.
p p p p
The Financial Times. With a worldwide network of highly respected journalists, The Financial
p p p p p p p p p p p p
Times provides global business news, insightful opinion and expert analysis of business,
p p p p p p p p p p p p
finance and politics. With over 500 journalists reporting from 50 countries worldwide, our in-
p p p p p p p p p p p p p p
depth coverage of international news is objectively reported and analysed from an independent,
p p p p p p p p p p p p
global perspective. To find out more, visit www.ft.com/pearsonoffer.
p p p p p p p p
, Contents
Chapters Pages
Section A: Authors’ note to tutors
p p p p p 4
Section B: Solutions to exercises
p p p p 6
Supplementary questionsp 58
Progress Test 1
p p 81
Progress Test 2
p p 93
Tutorial/seminar questions p 108
Revision questions
p 127
3
© pPearson pEducation pLimited p2021
ManagementAccounting for
p p
Decision Makers
p p
Tenth editionp
Peter Atrill p
Eddie McLaney
p p
,PEARSON EDUCATION LIMITED p p
KAO Two p
KAO
p
Park
p
Harlow CM17 9SR p p
United Kingdom
p p
Tel: +44 (0)1279 623623
p p p
Web: www.pearson.com/uk p
Eighth edition published 2015 p p p
Ninth edition published 2019
p p p p
This edition published 2021
p p p p
© Pearson Education Limited 2021
p p p p
The rights of Peter Atrill and Eddie McLaney to be identified as authors of this work have
p p p p p p p p p p p p p p p p
been asserted by them in accordance with the Copyright, Designs and Patents Act 1988.
p p p p p p p p p p p p p p
ISBN 978-1-292-34949-7 p
Pearson Education is not responsible for the content of third-party Internet sites.
p p p p p p p p p p p
All rights reserved. Permission is hereby given for the material in this publication to be reproduced
p p p p p p p p p p p p p p p
for student handouts, without express permission of the Publishers, for educational purposes only.
p p p p p p p p p p p p p
pIn all other cases, no part of this publication may be reproduced, stored in a retrieval system, or
p p p p p p p p p p p p p p p p p
transmitted in any form or by any means, electronic, mechanical, photocopying, recording, or
p p p p p p p p p p p p p
otherwise without either the prior written permission of the Publishers or a licence permitting
p p p p p p p p p p p p p p
restricted copying in the United Kingdom issued by the Copyright Licensing Agency Ltd.,
p p p p p p p p p p p p p
pBarnard’s Inn, 86 Fetter Lane, London EC4A 1EN. This book may not be lent, resold, hired out or
p p p p p p p p p p p p p p p p p
otherwise disposed of by way of trade in any form of binding or cover other than that in which it is
p p p p p p p p p p p p p p p p p p p p p
published, without the prior consent of the Publishers.
p p p p p p p p
All trademarks used herein are the property of their respective owners. The use of any trademark in
p p p p p p p p p p p p p p p p
this text does not vest in the author or publisher any trademark ownership rights in such
p p p p p p p p p p p p p p p p
trademarks, nor does the use of such trademarks imply any affiliation with or endorsement of this
p p p p p p p p p p p p p p p p
book by such owners.
p p p p
The Financial Times. With a worldwide network of highly respected journalists, The Financial
p p p p p p p p p p p p
Times provides global business news, insightful opinion and expert analysis of business,
p p p p p p p p p p p p
finance and politics. With over 500 journalists reporting from 50 countries worldwide, our in-
p p p p p p p p p p p p p p
depth coverage of international news is objectively reported and analysed from an independent,
p p p p p p p p p p p p
global perspective. To find out more, visit www.ft.com/pearsonoffer.
p p p p p p p p
, Contents
Chapters Pages
Section A: Authors’ note to tutors
p p p p p 4
Section B: Solutions to exercises
p p p p 6
Supplementary questionsp 58
Progress Test 1
p p 81
Progress Test 2
p p 93
Tutorial/seminar questions p 108
Revision questions
p 127
3
© pPearson pEducation pLimited p2021
