Course Brief

To develop knowledge and understanding of management accounting techniques to support management in planning, controlling and monitoring
performance in a variety of business contexts.


  • This course is offered in 70 hours

On successful completion of this paper, candidates
should be able to:

  • Explain the nature, source and purpose of management information. 
  • Explain and apply cost accounting techniques.
  • Prepare budgets for planning and control. 
  • Compare actual costs with standard costs and analyse any variances.
  • Explain and apply performance measurements
    and monitor business performance.

Course Content

  • The nature, source and purpose of management information.
  • Cost accounting techniques.
  • Budgeting.
  • Standard costing.
  • Performance measurement.

The syllabus is assessed by:

  • A two hour computer-based examination.
  • Questions will assess all parts of the syllabus and will test
    knowledge and some comprehension or application of this knowledge.
  • The examination will consist of two sections. Section A will contain 35 two mark objective questions. Section B will contain 3 ten mark multi-task questions each of which will examine Budgeting, Standard costing and Performance measurement sections of the syllabus.
  • The Association of Chartered Certified Accountants (ACCA)

    The Association of Chartered Certified Accountants (ACCA) offers a professional qualification, which has been recognised and respected across the world for over 100 years. ACCA is currently the largest British accountancy body with over 180,000 members and 480,000 students in 181 countries.

    January - June 2018 Semester Schedules for ACCA:

    Click for more information on BPP / SBCS Blended Learning


    Collect more Certifications along your journey towards ACCA Membership!

    Gain a Diploma in Accounting and Business when you pass the first three exams of the ACCA Qualification (F1, F2 and F3), and the Foundations in Professionalism (FIP) ethics module.

    An Advanced Diploma in Accounting and Business can also be achieved by successfully completing all exams in the Fundamental level (F1 – F9) of the ACCA programme and the Ethics and Professional Skills module.

    Get a BSc (Hons) degree in Applied Accounting at the same time as becoming a qualified accountant through ACCA’s partnership with Oxford Brookes University (OBU). This is the perfect way to gain an extra qualification without doubling your workload. Having this degree with an ACCA qualification is a powerful combination of qualifications, which puts you in demand with employers, and increases your career prospects.

    To achieve this, you need to:

    • Pass your ACCA Qualification exams
    • Pass the Ethics and Professional Skills Module
    • Submit a research and analysis project.

    Expand your potential; go beyond ACCA!

    ACCA graduates can seamlessly progress to one of our Edinburgh Business School, Heriot-Watt University MBA or MSc programmes, which we have been offering for over 24 years

    ACCA graduates can gain a fast-track entry through free-of-charge credit transfer and exemption when they matriculate for the MSc in Financial Management or the MBA programme offered by Edinburgh Business School, Heriot-Watt University.

    Entitlement to credit transfer or exemption will be assessed on an individual basis. A maximum of four exemptions from the nine-module programme may be available.


    Alumni Voice

    Don't just take our word for it; read what our graduates have to say about pursuing ACCA at SBCS!

  • To develop knowledge and understanding of management accounting techniques to support management in planning, controlling and monitoring
    performance in a variety of business contexts.