On December 6, 2023, Ms. Cheryl was giving about Best practice in Managerial Accounting for the first year students so they can know about it when they are taking the cost accounting and managerial accounting course later. Right now they are studying about introduction to accounting in their first semester and then cost accounting for the second semester. Meanwhile, the managerial accounting will be in their third semester. The seminar was onsite seminar and more than 50 students attended. All the students actively participated in the seminar with answering questions and also asking questions if they wanted to know about managerial accounting.

Ms. Cheryl explained the managerial accounting very clearly about varieties of costs, including variable cost, fixed cost, mixed cost, and step variable cost. She also mentioned about the cost can be incurred in the manufacturing company. She was using the drawing tablet pad so the students can see how to calculate and also the point of the explanations. She usually teaching 200 students, so that she need to use drawing table pad to help her to explain the material in the power point so the students will not facing difficulties to see the calculations and explanations.