Lakeland University Blog

Cookies and balance sheets

Cookies and balance sheets


Cookies and balance sheets

The graduate level managerial accounting class at Lakeland’s Milwaukee Center made cookies for their class project.

You might not think of baking cookies as part of an accounting class, but instructor Dion Borkowicz says that the project is quite useful.

The curriculum of the course includes studying direct material, direct labor, allocating overhead, calculating contribution margins, doing a break-even analysis and evaluating potential profit.

“The project is a fun way for students to use and apply terms and concepts taught throughout the semester,” Borkowicz said.

Each team created a PowerPoint presentation, showing their manufacturing (baking) process, and prepared job cost cards which tracked all expenses. The information was used to calculate contribution margins, the break-even point and potential profits.

This semester, the BlendEd Live class has students that are from all different parts of the state, so students had the option to present in-person or mail in their cookies and present via Blackboard Collaborate. To Dion’s surprise, most of the class showed up on presentation day.

“The students really enjoyed the project and many of them drove in from hours away to attend class on Cookie Project Day,” he said. “Of course, the best part is that everyone left class with a Tupperware container full of an assortment of cookies. It is a really nice way to end the semester.”