One of the topics that forms part of the Form IV Accounting syllabus is the manufacturing business. As an introduction to learning about this, the Form IV Accounting students were provided with a number of different raw materials to build a boat.

The following raw materials were provided as well as an indication of the costs involved:

• 20 colour wooden planks R12 for 20

• 2 polystyrene blocks R1 each

• 2 mast skewers R1 each

• ¼ sheet of coloured sail foam R8 a full sheet

• Use of glue R5

• Use of glitter glue R4

• Use of own paint/crayon/koki Free

• Rent of your desk (factory) R6

• Electricity R2 for the lesson

• Cost of the factory supervisor (teacher) R7 per student

• Cost of your labour R10

The following simple instructions were provided in order to build the boat:

1. Assemble (glue) your wooden planks to make your boat.

2. Insert the mast skewers into the polystyrene blocks (sharp end into the polystyrene) then glue the polystyrene blocks onto your boat’s deck.

3. Cut out your foam sail(s) and glue to your mast skewer.

The girls then went to work and used their creativity to complete the task of assembling a well-designed sailing boat. A week later, after allowing the glue to dry on the boats, the class attempted to set sail. We were pleasantly surprised at the number of boats that were able to float. This was a fun exercise to see how raw materials are converted into a finished product. Well done, Form IV accounting students.

WENDY IEVERS
HOD:ACCOUNTING