General Course Information for ACC202: Managerial Accounting Funds.

Course: ACC202 - Managerial Accounting Funds.
Textbook: For the correct edition of the textbook assigned to a specific class, go to:

Course Prerequisite(s):
Course Description:

This course is an overview of the use of financial accounting and cost accounting data for the design and preparation of reports to aid management in organizing, directing, controlling, and decision-making functions. The topics include the fundamentals of cost accounting, budgeting and responsibility accounting for cost and profit centers.

Course Learning Outcomes:
  • Explain the importance of having accurate unit cost information for each product in the case of a manufacturer, or for each engagement or contract in the case of a service organization.
  • Compute pre-determined overhead rate under job order costing and determine the elements of manufacturing costs that are included in the Work in process Inventory, Finished Goods Inventory, and Cost of Goods Sold accounts.
  • Apply manufacturing overhead to each of several jobs using both a single overhead-rate approach and an activity-based-costing approach, and explain the advantages and disadvantages of the latter, as compared to the former.
  • Analyze mixed (semi-variable) costs into variable and fixed components, using both the 'high-low' method, and the Excel scatter-graph approach, and explain the purpose for such an analysis.
  • Apply cost-volume-profit and contribution margin concepts to break-even analysis, margin of safety, and operating leverage, and explain how these information are used by management.
  • Indicate several reasons why companies prepare budgets for their profit centers and cost centers, and explain what role supervisors and middle managers should play in the budgeting process.
  • Prepare a cash budget and a flexible operating budget from facts and assumptions provided.
  • Apply the concepts of contribution margin, segment margin, discretionary and committed fixed costs, traceable and common fixed costs to resolving common types of management decisions, such as whether to discontinue a product or profit center, buy or make a component, sell or process further, etc.
  • Apply commonly used techniques such as ROI (DuPont method) and Residual Income for measuring the performance of investment center managers.
  • Evaluate proposed capital budget expenditures on the basis of commonly used project assessment techniques.

Students with Disabilities:
Students seeking special accommodations due to a disability must submit an application with supporting documentation, as explained under this subject heading in the General Catalog. Instructors are required to provide such accommodations if they receive written notification from the University.

Writing Across the Curriculum:
Students are expected to demonstrate writing skills in describing, analyzing and evaluating ideas and experiences. Written reports and research papers must follow specific standards regarding citations of an author's work within the text and references at the end of the paper. Students are encouraged to use the services of the University's Writing Center when preparing materials.

The following website provides information on APA, MLA, and other writing and citation styles that may be required for term papers and the like:

National University Library:
National University Library supports academic rigor and student academic success by providing access to scholarly books and journals both electronically and in hard copy. Print materials may be accessed at the Library in San Diego or through document delivery for online and regional students. Librarians are available to provide training, reference assistance, and mentoring at the San Diego Library and virtually for online or regional students. Please take advantage of Library resources:


Contact the Library:

  • (858) 541-7900 (direct line)
  • 1-866-NU ACCESS x7900 (toll free)

Use the Library Training Tools (on the Library Homepage) for additional help

  • Recorded class presentations
  • Tutorials & Guides (APA/MLA, Peer-Review, and more)

Plagiarism is the presentation of someone else's ideas or work as one's own. Students must give credit for any information that is not either the result of original research or common knowledge. If a student borrows ideas or information from another author, he/she must acknowledge the author in the body of the text and on the reference page. Students found plagiarizing are subject to the penalties outlined in the Policies and Procedures section of the University Catalog, which may include a failing grade for the work in question or for the entire course. The following is one of many websites that provide helpful information concerning plagiarism for both students and faculty:

Ethical behavior in the classroom is required of every student. The course will identify ethical policies and practices relevant to course topics.

Students are expected to be competent in using current technology appropriate for this discipline. Such technology may include word processing, spreadsheet, and presentation software. Use of the internet and e-mail may also be required.

Learning to work with and value diversity is essential in every class. Students are expected to exhibit an appreciation for multinational and gender diversity in the classroom.

As a diverse community of learners, students must strive to work together in a setting of civility, tolerance, and respect for each other and for the instructor. Rules of classroom behavior (which apply to online as well as onsite courses) include but are not limited to the following:

  • Conflicting opinions among members of a class are to be respected and responded to in a professional manner.
  • Side conversations or other distracting behaviors are not to be engaged in during lectures, class discussions or presentations
  • There are to be no offensive comments, language, or gestures