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Operational Level

The syllabus is divided into three pillars and three levels. There are 12 exams in total comprising of 12 objective tests and 3 case study exams. Objective tests are 90 minutes long, computer based and available on demand at any Pearson Vue certified testing centre globally.
Performance Pillar
The pillar focuses on the tools and techniques of management accounting and risk management. It covers budgeting, cost and management accounting, identification, evaluation and classification of risk.
Enterprise Pillar
The pillar focuses of strategy formulation and implementation. Key focus is on change management, project management and relationship management. An important aspect of the pillar is placed on how to structure organisation to be able to successfully implement the strategy.
Financial Pillar
The pillar focuses on to prepare and interpret financial statements with an understanding of the regulatory and external reporting requirements. It looks at tax implications of financial decisions and formulation of strategy.

CIMA Diploma in Management Accounting

(SAQA ID 359 / NQF 6)
Upon successful completion, students are awarded CIMA diploma in Management Accounting and will receive the designation CIMA Dip MA.

P1 – Management Accounting

Focus is placed on the importance of costs and the drivers of costs in the production, analysis and use of information for decision making in organisations.

Weight

Syllabus topic

30%

A. Cost accounting systems

25%

B. Budgeting

30%

C. Short-term decision making

15%

D. Dealing with risk and uncertainty

E1 – Organisational Management

The subject analyses issues and events in the global business environment. Develops an understanding of the structure and principles sustaining the operational functions of the organisation Align and mobilise all its parts to implement strategy. 

Weight

Syllabus topic

25%

A. Introduction to organisations

15%

B. Managing the finance function

15%

C. Managing technology and information

15%

D. Operations management

15%

E. Marketing

15%

F. Managing human resources

F1 – Financial Reporting and Taxation

The subject covers the regulation and preparation of financial statements. Students are equipped with competencies to produce financial statements for individual and group companies based on IFRS. 

Weight

Syllabus topic

10%

A. Regulatory environment for financial reporting and corporate governance

45%

B. Financial accounting and reporting

20%

C. Management of working capital, cash and sources of short-term finance

25%

D. Fundamentals of business taxation

Exams for PE1, E1 and F

Format: computer based Objective Test
Availability: on demand at any of the 5000 Pearson VUE centres
Length: 90 minutes
Results: Result available immediately. Objective Tests are made up of short multiple-choice questions, number entry questions, drag and drop questions and other formats.

ICS – Operational Level Case Study

The integrated case study exams combine the knowledge and learning across the three subjects, and are set within a simulated business context relating to one or more fictionalised organisations which are based on a real business or industry. The emphasis in the Operational Case Study exam is the Performance pillar and Technical skills but ALL subjects will be tested. Apply the knowledge you have gained in the three subjects to reflect real-life work situations. 

You are required to demonstrate the following competencies in a real work set up:

Technical skills – 64%
Business skills – 16%
People skills – 14%
Leadership skills – 6%

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