Management Accounting II

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Short Description

Obtain a SAIBA 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 SAIBA’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 textbooks
  • Additional study material
  • Mock exam with relevant recordings regarding certain topics
  • Live virtual session with the lecturer
  • Lecturer available to answer questions (email or live virtual session) between live virtual session and the exam


The following pricing apply: R5,500.00 VAT included.
The upskilling course does not form part of a subscription package.
Any prescribed textbooks are for your own expense.

Please ensure that you comply with the requirements listed within the products. No refunds will be made should you not comply with the requirements. If you are unsure whether you comply, please contact

No incorrect purchases will be refunded.


  • Accounting NQF6 (equal to a 2nd year Higher Educational Institutional level).
  • Approval from SAIBA 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 SAIBA 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 SAIBA as meeting the competency criteria approved by SAQA for admission as a BAP(SA).

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