Smart Cookie Project
National Park College’s Principles of Accounting II class participated in a “Smart Cookie” project this week.
The activity provided an interactive demonstration of managerial accounting and product costs. Each student played a role in the company’s production of the cookies.
Students took on the roles of patissier (pastry chef), kitchen supervisor, CEO, sanitation officer, accounts payable clerk, and sales associates. Instructor, Jennifer Lyons required students to classify the costs of the project by direct materials, labor, manufacturing overhead, selling, general and administrative costs.
Pictured is patissier, Hallie Green, left and kitchen manager, Landon Carter, right
preparing direct material ingredients for Smart Cookies.
