Sheila is also concerned that she is doesn't understand numbers well enough. She wants to learn more about accounting for specific jobs, both in a sense of doing her own contract work and perhaps monitoring costs for a steel frame order. She is wondering how to deal with overhead costs accurately in a factory setting and how accounting can impact decision making in the short and long run. Additionally, she wants to know about specific ethical standards for an accountant, as she, as plant manager, would be directly involved in hiring an accounting manager along with Bruce.