Simulation

A unique feature of the California Car Company serial case used in Introduction to Accounting II is the two-part simulation that is run in class at two different class sessions. The simulation engages all students (each student has a role to play in each simulation) in an assembly line process involving the assembly of automobiles (compacts and sedans) using toy blocks. The objectives of the simulation are to: 1) acquaint students with various activities found in a manufacturing setting; 2) show students how real economic events that take place in manufacturing are translated into accounting information; and 3) demonstrate to students some of the advantages of moving from a traditional to a just-in-time assembly format.

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