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Qualify – Management Accounting II 2025

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

Date:

1 July, 2026

Time:

Available from 08:00

Hours:

12 months

CPD Units:

30

Category:

Management Accounting

Group:

BAP

Format:

Self-study

How to get this session: CIBA members access it through their channel, log in and find it under My CPD. Not a member yet? Buy this single session, or join CIBA to unlock your full channel

R3500,00 VAT incl.

Product Information

This module forms part of the core skills every accountant-in-practice must master—especially if you’re applying as a Chartered Business Accountant in Practice via CIBA’s Route 3. You’ll master costing, budgeting and variance analysis so you can price a manufacturing client’s job correctly, catch a retailer’s margin leak before it drains their cash, and turn raw numbers into decisions leadership can act on. Get this right, and you stop being the person who just records the numbers — you become the person clients call before they make one.

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 Topics

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

 

Module Assessment Criteria

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

  • Watch the recordings in full and read through all course content to ensure complete understanding
  • Final exam

Price

The following pricing apply: R3,500.00 VAT included.

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 membership@myciba.org.

Requirements

  • BCom degree and Higher Diploma in Accounting
  • Approval from CIBA membership department to enroll (terms and conditions apply). Simply send an email to membership@myciba.org requesting to enroll in the Qualify courses providing the following documentation:

 

Presenter/s

All content for this course is via prescribed electronic textbooks with assessments

What will set you apart

Accreditation

The Chartered Institute of Business Accountants (CIBA) is a SAQA-accredited professional body (Professional Body ID 874). That means the training you complete through us carries real weight in the profession and supports your journey toward recognised practice status.

When you successfully pass the final exam, you’ll receive a Certificate of Completion issued by CIBA. This certificate proves you can analyse, prepare, and report financial statements — for standalone entities, related entities, and consolidated groups — under both International Standards and SA regulatory requirements.

For a client running a retail or manufacturing group with a messy multi-entity structure, that’s the difference between an accountant reconciling numbers and one advising on how the group actually performs — a service you can charge for. Get a consolidation wrong and it’s your client’s compliance, and your name, on the line. Get it right, and you handle real-world group financial reporting with confidence, not guesswork.

This certificate is issued under the National Policy for the Implementation of the Recognition of Prior Learning (RPL) as authorised by SAQA, and is recognised by CIBA as meeting the competency standards approved for admission as a Chartered Business Accountant in Practice (CBAP).

If you’re serious about standing out, charging for compliance expertise, and building a respected practice, this level of evidence-based competency matters.

Event breakdown

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

Certificate

The following course is awarded 30 CPD units in Management Accounting