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)
Category: Management Accounting
Available from: 1 January 2025
Format: Self Study
CPD Units: 30
The Chartered 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).
The following event is awarded 30 CPDs unit in Managment Accounting
All content for this course is via prescribed electronic textbooks with assessments
Please note reading Accounting Weekly articles count towards non-verifiable CPD.
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