Course Brief


This syllabus develops knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning,
decision-making, performance evaluation, and control.



  • This course is offered in 70 hours

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

  • Explain and apply cost accounting techniques. 
  • Select and appropriately apply decision-making techniques to facilitate business decisions and promote efficient and effective use of scarce business resources, appreciating the risks and uncertainty inherent in business and controlling those risks. 
  • Identify and apply appropriate budgeting techniques and methods for planning and control and use standard costing systems to measure and control business performance and to identify remedial action. 
  • Identify and discuss performance management information and measurement systems and assess the performance of an organisation from both a financial and nonfinancial viewpoint, appreciating the problems of controlling divisionalised  businesses and the importance of allowing for external aspects.

Course Content

  • Specialist cost and management accounting techniques.
  • Decision-making techniques.
  • Budgeting and control.
  • Performance management and control

The syllabus is assessed by:

  • A three-hour examination available in both computer-based and
    paper-based formats. 
  • For paper-based exams there is an extra 15 minutes to reflect the manual effort required. 
  • All questions are compulsory. It will contain both
    computational and discursive elements.
    Some questions will adopt a scenario/case study
  • Section A of the exam comprises 15 multiple choice questions of 2 marks each.
    Section B of the exam comprises three questions comprised of 5 multiple choice questions.
    Section C of the exam comprises two 20 mark questions. The two 20 mark questions will come from decision making techniques, budgeting and control and/or performance measurement and control areas of the syllabus. The section A questions and the questions in section B can cover any areas of the syllabus. 
  • Candidates are provided with a formulae sheet.
  • 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.

    SBCS Global Learning institute is an ACCA Gold Approved Learning Partner and Approved Licensed Computer-Based Exam Centre.  We have been teaching the ACCA programme for 34 years and over this period have produced many ACCA  Graduates and Prize winners. We are fully equipped to deliver classes online, blended and face to face, so rest assured, that no matter the situation your studies will not be interrupted.

    Our ACCA courses are taught by a team of highly qualified and experienced professionals, who are all superb teachers, and presently includes a partner at one of the big five audit firms and a CEO of a major international bank. Our teaching team and students are supported by our warm and competent ATEC administrators, whose primary focus is ensuring that our students receive a great teaching and learning experience.

    SBCS Global Learning Institute Ltd. offers a world-class ACCA teaching and learning experience that is geared towards you successfully completing your ACCA exams and achieving the prestigious ACCA designation.


    July 2022 - December 2022 Online Semester Class Offerings for ACCA 

    Click for the ACCA programme registration form

    Click for payment options


    The ACCA Study School sessions will commence on Monday, October 17, 2022, geared towards the December 2022 exam sitting.

    • ACCA & FIA Study School Schedule


    These sessions are open to external students and can be registered for at least two (2) days before the start date.


    CBE schedule for FIA papers, ACCA Applied Knowledge papers and the LW - Corporate & Business Law paper.


    *Click here for payment options


    For further information, contact our team at


    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 Applied Knowledge modules (BT, MA and FA), 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  ACCA Applied Knowledge and ACCA Applied Skills exams (BT – FM) of the ACCA programme and the Ethics and Professional Skills module.

    Completion of the Advanced Diploma and successful completion of the Strategic Professional exams (SBL - Strategic Business Leader, SBR - Strategic Business Reporting and two option modules) will allow you to become an ACCA affiliate.

    As part of your journey to becoming a qualified ACCA member, you will be required to complete the Ethics and Professional Skills Module which supplements your technical knowledge of the programme by helping to develop ethical and professional behaviours. You must also demonstrate relevant skills and experience within a real work environment. This is what the PER (Practical Experience Requirement) is all about.

    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 members can seamlessly progress to one of our Edinburgh Business School, Heriot-Watt University MBA or MSc programmes, which we have been offering for near 30 years.
    Progression to MBA/MSc: Subject to additional requirements, Heriot-Watt may award a maximum of 4 credit transfers including FDM, AFDM, Mergers & Acquisitions [MQ] and/or Corporate Governance [CG], where the ACCA qualification has been fully completed and required professional papers passed. Please click here for further information.


    Alumni Voice

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


    This syllabus develops knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning,
    decision-making, performance evaluation, and control.