Students enrolled in principles of accounting courses often struggle with budgeting concepts. For the majority of these students, this is their first introduction to budgeting and many of them are currently finding it challenging to manage their own personal budgets. Understanding budgeting in a manufacturing setting increases the level of difficulty due their lack of familiarity with the manufacturing process.
This article is from the Accounting Instructor’s Resource, an electronic journal that provides teaching tips and insights to those who teach accounting and other business courses.

Authors:
Carl Brewer, Sam Houston State University
Cassy Henderson, Sam Houston State University

»Read “A Systematic Method of Preparing a Direct Materials Budget