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JOURNAL OF ACCOUNTING AND FINANCE
Lumberjack Construction: Job-Order Costing & Manufacturing Simulation
Author(s): Marie Kelly, Nikki Shoemaker
Citation: Marie Kelly, Nikki Shoemaker,(2017) "Lumberjack Construction: Job-Order Costing & Manufacturing Simulation," Journal of Accounting and Finance, Vol. 17, Iss. 5, pp.16-27
Article Type: Research paper
Publisher: North American Business Press
Abstract:
This paper describes a classroom Job-Order Costing and manufacturing simulation called Lumberjack Construction. This simulation is used in introductory managerial accounting and cost accounting courses to help students understand the various parts of the manufacturing process and the application of Job-Order Costing principles. For this simulation, students are placed into manufacturing groups. Each group is responsible for manufacturing a building and calculating the cost of that building using joborder costing.
