James M Emig, PhD, CPA, Villanova University

Robert P Derstine, PhD, CPA, West Chester University

Thomas J Grant, Sr., M.B.A., CMA, Kutztown University

Many schools schedule managerial accounting after students have completed the financial accounting course. For those students not exactly enamored with their experience in financial accounting, imagine their ‘delight’ in now being forced to take your managerial accounting course. It can be a struggle to get those students to do little more than ‘memorize’ and be satisfied with just surviving the course.

Using our combined 125+ years of teaching experience, we have developed ‘tricks and techniques’ to make managerial accounting topics more ‘fun’ for students and in the process promote student understanding, get students involved in the learning process, and help them become ‘adaptive problem solvers’. 1 In this article we target “Knocking Out Misunderstandings on Applying Manufacturing Overhead” with our ‘FIST’ approach.

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