ICB Management Accounting Control Systems




This course forms part of the Advanced Level in the both the ICB Financial Accounting or ICB Public Sector Accounting Programmes. The purpose of this course is to develop in students a knowledge and understanding of the application of management accounting control and decision making techniques which will enable them to communicate effectively as accountants and managers. The evolution in the field of cost and management accounting has created a need for contemporary courses that help learners make the connection between basic accounting methods and serving the overall needs of the company.


Institute of Certified Bookkeepers as a Quality Assurance Partner of the QCTO.

Entrance requirement

National Diploma: Technical Financial Accounting NQF L5 or a diploma: Public Sector Accounting NQF L5 (which consists of the Foundation, Intermediate or Upper Intermediate Level depending on which stream you have choose).


This course can be completed in 3 months.

Starting Dates

12 February 2018
16 April 2018
18 June 2018

20 August 2018
29 October 2018

* These dates are for the Online Classroom option, students who wish to enroll for the Home Study option have no particular starting date.


• Activity-based costing
• Cost classification, estimation and behaviour
• Cost-Volume-Profit analysis
• Linear programming
• Standard costing
• Relevant costs
• Expected value theory and decision trees
• Pricing policy and transfer pricing
• Budgeting
• Divisional performance evaluation


This course is assessed by the ICB by means of a Portfolio of Evidence where you are required to complete Activities (assignments) and Evaluations (tests) and then complete a final summative assessment (exam) written at an ICB assessment centre. Please be sure to register for your assessment.


This course is a short course as part of a national qualification. Once you have completed this course and the remainder of the level you will receive a national diploma.


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