This is the THIRD module for the National Diploma: Financial Accounting, SAQA ID 20366. You will be introduced to

International Financial Reporting Standards and the Conceptual Framework. You will also deal with the presentation of financial statements, Property, plant and equipment, Investment property, Impairment of assets, Intangible assets and Inventories. Potential students should have completed the Technical Financial Accountant programme before enrolling for this programme. This programme will provide the skills required to be a Financial Accountant, apply to SAIBA to become an Accounting Officer.



You will also learn about:

  • Provisions, contingent liabilities and contingent assets
  • Leases
  • Financial Instruments
  • Events after the reporting period
  • Revenue
  • Employee Benefits
  • The effects of changes in foreign exchange rates
  • Earnings per share
  • Income taxes


Student should have completed ICB Technical Financial Accountant programme or equivalent before starting this course. There is an exam through ICB required for this course


Course available:

Agent Certificate                                   (Course Code: ICB011)