Management Accounting II

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NQF Level 6

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

R 5500 VAT Incl.

Product Information

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

To provide students with appropriate knowledge regarding Management Accounting. 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.

*The assumption is made that the accounting standards not mentioned in this module are covered in previous financial accounting modules (NQF 6 level)


Module Outcomes

  • Understand the importance of costs and cost drivers in organisations
  • Learn budget construction
  • Have a foundation for cost management

Module Assessment Criteria

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

  • Prescribed electronic textbooks with assessments


The following pricing apply: R5,500.00 VAT included.

Any prescribed textbooks will be provided in the form of an electronic textbook.

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.


  • BCom degree and Higher Diploma in Accounting
  • 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:


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 the analysis, preparation and reporting of financial statements in accordance with International Standards and Local Regulations for legal entities, related and consolidated groups. 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).


Study unit 1

Cost Accounting Systems

  • Discuss costing methods and their results.
  • Discuss the role of quality costing
  • Apply principles of environmental costing.
Study unit 2

Forecasting and budgeting techniques

  • Explain the purposes of forecasts, plans and budgets
  • Prepare forecasts of financial results.
  • Discuss and prepare budgets based on forecasts.
  • Discuss the principles that underlie the use of budgets for control.
  • Analyse performance using budgets, recognising alternative approaches and sensitivity to variable factors.
Study unit 3

Short-Term decisions

  • Explain concepts of cost and revenue relevant to pricing and product decisions.
  • Analyse short-term pricing and product decisions.
Study unit 4

Dealing with risk and uncertainty

  • Analyse information to assess risk and its impact on short-term decisions

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