ACCA F2 - Management Accounting



This is the second course in the ACCA Qualification and falls under the Knowledge Module of the Fundamentals Level. The main aim is to develop knowledge and understanding of how to prepare and process basic cost and quantitative information, this in turn helps management in the planning and decision-making.


Association of Chartered Certified Accountants (ACCA)

Entrance requirement

Grade 12 with a good understanding of English and Mathematics.

If you do not meet the minimum entry requirements for this course, you will need to complete this course under the Foundations in Accountancy series. If you complete the Diploma in Accounting and Business in the Foundations in Accountancy series you will be able to transfer over to the ACCA Qualification, claim exemption from the F1, F2 and F3 course and continue your studies from F4 onwards. Please visit the Foundations in Accountancy programme page for more information the courses that fall within its scope.


This course can be completed in 3- 6 months


•The nature, source and purpose of management information 

•Cost accounting techniques 

•Budgets for planning control 

•Actual costs with standard costs and variances 

•Ability to analyse, interpret and monitor business performances 


This course can be sat on demand, so when you feel ready to sit the exam you can do so at a two hour Computer Based Exam at a centre near you or if you’d prefer to do a paper-based exam you can do so in June and December.

A maximum of four courses can be taken per exam sitting. You will need to obtain 50% per exam in order to pass.


This course is a part of a national qualification. At the end of this course you will be awarded a SACOB certificate of completion.


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