摘要：Teaching introductory accounting courses can be both challenging and rewarding. In
introductory financial and managerial accounting, students struggle with the unfamiliar
terminology and concepts. However, managerial accounting offers distinct challenges in that
managerial accounting reports used for decision-making are not publically available, and
students are not typically familiar with internal business operations or production processes
needed to understand managerial accounting concepts. Therefore, before launching into the
theories and concepts of managerial accounting, it would be beneficial to provide students with a
common experience or frame of reference. This article describes how to use a simple activity to
provide a common understanding of business operations and production processes to use
throughout the course. Included is a matrix identifying course concepts and suggestions for
referencing the common experience.
关键词：Authentic learning, experiential learning, deep understanding, retention of learning
