Management Accounting Officer

The combination of modules that make up this qualification provides entry into the field of management accounting and prepares a learner for a junior management accounting position. The qualification also provides a foundation in the essential elements of accounting and business to people in other occupations that need such a foundation. The qualifying learner will be able to: • Provide information on areas of economic activity relevant to an organisation's decisions and apply within this context the numerical techniques to support such decisions. • Identify and classify costs and cost behaviour and apply budgetary control measures. • Prepare financial statements within a conceptual and regulatory framework. • Apply ethical values in the context of corporate governance and company administration.

This qualification is the first step in the learning pathway to becoming a professional Management Accountant. A Management Accountant is currently one of the occupations in high demand in South Africa. This qualification was designed in co-operation with the Chartered Institute of Management Accountants (CIMA) and their stakeholders, and is aligned to international management accounting standards. This alignment will assist in keeping South African business practices in line with international norms. It will also enhance South Africa's international competitiveness and standing in the global economy. The implementation of the qualification can make a significant impact on the South African business environment and economy. This design of the qualification had two objectives in mind. First, it provides learners with a set of entry-Level skills with which they can enter junior roles in the financial divisions of organisations. Qualifying learners will be absorbed into the labour market with the ability to start earning an income while at the same time. Learners will be able to accumulate work experience necessary for the final Occupational Certificate: Management Accountant. The second objective is to provide basic financial skills to learners for a-wide range of non-financial occupations, for example, small business owners and non-financial managers. These skills are necessary for business success and ultimately for economic growth in South Africa.

Recognition of Prior Learning: RPL for Access to the External Integrated Summative Assessment: Accredited providers and approved workplaces must apply the internal assessment criteria specified in the related curriculum document to establish and confirm prior learning. Accredited providers and workplaces must confirm prior learning by issuing a statement of results or certifying a work experience record. RPL for Access to the Qualification: Accredited providers and approved workplaces may recognise prior learning against the relevant access requirements. Entry Requirements: • NQF Level 4 with Mathematical Literacy or Mathematics.

• Provide information on areas of economic activity relevant to an organisation's decisions and apply within this context the numerical techniques to support such decisions.
• Identify and classify costs and cost behaviour and apply budgetary control measures.
• Prepare financial statements within a conceptual and regulatory framework.
• Apply ethical values in the context of corporate governance and company administration.