Management Accounting II

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Short Description

Obtain a CIBA Certificate of completion in Management Accounting II for part completion of the designation.

About the module

The module forms part of the core knowledge categories of an accountant in practice, and upskilling requirements to apply as a Business-Accountant-in-Practice (SA) via CIBA’s Route 3. Read more here.

Module purpose

Management Accounting II stresses the importance of costs and cost drivers in the production, analysis and use of information for short-term decision making in organisations. Thus, forecasting key relevant variables, recognising risks and uncertainties attached to future events, is a basis for budget construction. The budget is then used with costing systems to evaluate actual performance. Management Accounting II provides the foundation for cost management and the long-term decisions covered in Management Accounting III.

Module Outcomes

  • Cost Accounting Systems
  • Forecasting and budgeting techniques
  • Short-term Decisions
  • Dealing with Risk and uncertainty

Module Assessment Criteria

The above outcomes required in this module will be presented and assessed in the following format:

  • Prescribed electronic textbooks with assessments


  • Accounting NQF6 (equal to a 2nd year Higher Educational Institutional level).
  • Approval from CIBA membership department to enroll (terms and conditions apply). Simply send an email to requesting to enroll in the Qualify courses providing the following documentation:
    • CV
    • Identity document
    • Academic Qualification
    • Academic Record
    • Completion of Articles or RPL Form (request from


The Southern African Institute for Business Accountants NPC is a professional body accredited by South African Qualifications Authority (SAQA) – Professional Body ID 874.

On successful completion of the final exam you will receive a certificate of completion issued by CIBA that serves as evidence of competency in cost management and financial analysis. The certificate is issued in terms of the National Policy for the Implementation of the Recognition of Prior Learning as authorized by SAQA and is regarded by CIBA as meeting the competency criteria approved by SAQA for admission as a BAP(SA).

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