Special Lecture for Entrepreneurship

Description

Through a business game in the manufacturing industry, students learn the basics of managerial accounting. In the game, they engage in purchasing manufacturing equipment (factories), buying raw materials, hiring employees, producing goods, and selling them. They record costs and revenues for each action, and after 12 months, prepare a balance sheet (B/S) and income statement (P/L) to calculate operating profit. This simulated management experience helps students consider management strategies, build business models, and acquire basic accounting knowledge. Using financial statement creation sheets accessible without specialized economic knowledge, students gain basic accounting skills regardless of background. Exercises in the game provide practical accounting knowledge.