The new Conceptual Framework applicable to IFRS for SAICA students.

Practice Statement 1: Management Commentary

Practice Statement 2: Making Materiality Judgements

Packaged as Volume A1; A2; B; C1 and C2

Now in its 9th edition, Financial Management is the leading text on the theory and application of corporate finance in southern Africa.

Set against the backdrop of recent developments in financial markets, instruments and financial theory, the text refers to real-world applications and financial decisions by South African companies.

The purpose of this book is to set out the principles and conceptual issues of International Financial Reporting Standards (IFRS).

In addition, the book includes schematic summaries of the accounting and disclosure requirements of the applicable accounting standards.

About Financial Accounting Volume 1 deals with the concepts, principles and procedures of financial accounting. Volume 2 (suitable for NQF level 6) deals with accounting for partnerships, close corporations, branches and manufacturing entities.

This edition has been updated with the March 2018 Conceptual Framework and introduces Inter­national Financial Reporting Standards (IFRSs) to readers. The standards that are covered in Volume 2 are IAS 1 (presentation of financial statements), an introduction to financial instruments, and IAS 7 (cash flows).

This book was written with the specific purpose of combining in one concise volume the provisions of the Income Tax Act 58 of 1962 (the Act) as it applies to individuals.

The provisions of the Act regarding business activities are dealt with in a separate book, A Student’s Approach to Income Tax: Business Activities.

The questions in this book are grouped according to the various topics covering the different stages of the audit process.

To enhance the value of the book and to make it more useful, it was decided to include answers to all the questions in the text.

This book has been compiled specifically to assist students at tertiary institutions in South Africa with their studies in auditing.

For over thirty years, Colin Drury has been at the forefront of helping students learn the key concepts and processes in management and cost accounting through his textbooks. Now in its tenth edition, Management and Cost Accounting has been the leading textbook in the field for three decades, and continues to blend theory and practice in language that is clear and accessible.

As well as covering everything students need to know for management accounting and cost accounting modules on undergraduate courses, or postgraduate students studying these topics for the first time, this book will also help prepare those taking the professional accounting bodies’ management and cost accounting examinations.

The new edition has been completely updated to reflect recent developments in the field, and now includes additional emphasis on value creation, and links strategic performance management more closely to divisional financial performance measurement. An entirely new chapter has also been added looking at the challenges management accountants will face in the future.

Advanced Questions on SA Tax 4th edition is the third and final publication in the Question on SA Tax series designed to provide comprehensive tutorial coverage to taxation students. This book covers advanced topics and integrated questions.

Its complementary publications, Introductory Questions on SA Tax and Questions on SA Tax, cover foundational topics and those typically dealt with in the study of tax at an undergraduate level. This tutorial book includes questions and selected solutions on South African income tax, estate duty and value-added tax.

Up-to-date questions are graded, allowing students to develop their abilities from an introductory to an advanced level.

This handbook is based on the educational requirements of the South African Institute of Chartered Accountants for entry into Part I and Part II of the Qualifying Examination.

Presents auditing in a simple and easily understandable format. Contents are structured in a note and summary format.

Fundamental Accounting presents the basic yet essential knowledge required or first-year financial accounting courses at universities and universities of technology.

In this eighth edition, the excellent foundations of previous editions have been built on to include:

• Updated legislative compliance chapters aligned to the Companies Act 71 of 2008 and IFRS
• An updated chapter on the framework of accounting with exam-standard questions along with additional questions
• An updated chapter on non-current assets specifically relating to the change in the VAT treatment of transactions
• A chapter focusing specifically on VAT and how the change in the VAT rate will impact all transactions affected by VAT.

It’s easy-to-understand presentation of complex accounting concepts and principles, its logical, conceptual approach, and numerous working examples make the content accessible and the study of accounting less intimidating. Excel with Fundamental Accounting… your first step to success and a solid foundation for further studies in accounting.

This book was written with the specific purpose of combining in one concise volume the provisions of the Income Tax Act 58 of 1962 (the Act) as it applies to business activities.

The provisions of the Act regarding natural persons are dealt with in a separate book, A Student’s Approach to Income Tax: Natural Persons.

For over thirty years, Colin Drury has been at the forefront of helping students learn the key concepts and processes in management and cost accounting through his textbooks.

Now in its ninth edition, Cost and Management Accounting continues to provide an accessible and thorough introduction to the subject. It blends theory and practice in language that is clear and easy to understand and provides students with a thorough introduction to cost and management accounting whether they are studying an accountancy or business undergraduate course, or a post-experience course.

The new edition has been completely updated to reflect recent developments in the field, and now includes additional emphasis on value creation, and links strategic performance management more closely to divisional financial performance measurement.

Features:

• A wide range of topics and examples are covered which help to provide students with a thorough introduction to cost and management accounting.
• Worked examples throughout guide students in solving problems using the theories discussed.
• The inclusion of real life applications that help students to define and understand complex theoretical concepts.
• Engaging worldwide examples and Real World Views throughout every chapter assist students with developing clear links between theory and practice.
• Extensive end-of-chapter assessment questions with variant difficulty levels provide students with an excellent opportunity to reinforce and practice what they have learned.

About Financial Accounting Volume 2 covers some management accounting principles such as budgets and the analysis and interpretation of financial statements.

It introduces the reader to com­panies and discusses ordinary shares and different types of preference shares, the calculation of dividends in respect of the different share types, conversions and de­bentures issues at par, at a discount and at a premium.

This textbook is suitable as the main study reference for Financial Management courses, or the financial management-part of Management Accounting courses, ranging from second-year undergraduate courses (registered at NQF6, level six of the National Qualifications Framework) up to and including postgraduate courses (at NQF8). The more advanced sections of this book are clearly labelled as such.

This book consists of three parts.

Part One: Legislation
Part Two: The King Code and Report
Part Three: The International Standards for the Professional Practice of Internal Auditing.

Legislation includes the Companies Act No. 71 of 2008, Close Corporations Act No. 69 of 1984, Auditing Profession Act No. 26 of 2005 and Public Finance Management Act No.1 of 1999.

The purpose of this book is to set out the basic principles and conceptual issues of the International Financial Reporting Standards (IFRS).

The eighteenth edition of Accounting Standards is intended for Financial Accounting second- or third-year students or students requiring an introduction to accounting standards. It introduces students to the principles of the International Financial Reporting Standards (IFRS).

The accounting principles are illustrated through questions which gradually increase in difficulty. This approach facilitates students’ understanding of these principles and enables them to get to grips with financial statements in a practical manner. An indication is given when a question contains topics that are not in the revised SAICA syllabus, but may be relevant for other syllabi or for the further enrichment of students’ understanding.

Accounting Standards is designed to meet students’ requirements while at the same time reducing the lecturers’ workload. Solutions to all the questions are provided to lecturers at prescribing institutions

The Guide to International Financial Reporting Standards (IFRS) for Small and Medium Entities (SMEs) has been written to provide an easy-to-read-and-apply practical guide for both practitioners and students of accounting. The textbook combines theoretical aspects and the practical application of financial reporting. It includes numerous illustrative examples and breaks down complicated International Financial Reporting Standards (IFRS) for SMEs to facilitate an easy-to-use-and-apply guide for the small and medium-sized entities.

The purpose of this book is to set out the principles and conceptual issues of consolidated financial statements as based on International Financial Reporting Standards (IFRSs).

Created by the continuous feedback of a "student-tested, faculty-approved" process, CFIN4 delivers a visually appealing, succinct print component, tear-out review cards for students and prep cards for instructors, and a consistent online offering with CourseMate that includes the new MindTap Reader eBook in addition to a set of interactive digital tools including self quizzes, extra problems for practice, downloadable flash cards, quizzes and more--all at a value-based price and proven to increase retention and outcomes. CourseMate for CFIN4 also provides additional online resources such as material on Ethical Dilemmas, to stimulate thought-provoking class discussion. Integrative Problems pull together concepts from each chapter and allow instructors to guide students through a step-by-step process, and apply what they have learned within the chapter to solve realistic business problems.

The purpose of this book is to set out the basic principles and conceptual issues of the International Financial Reporting Standards (IFRS).

Cost And Management Accounting is a comprehensive resource intended for courses which cover the fundamentals of this subject.

The content is aligned to the latest curriculum of the Chartered Institute of Management Accountants (CIMA), and deals with the basic concepts and techniques for the identification and control of costs, as well as general cost management.

Cost And Management Accounting has a strong southern African perspective and covers current issues on each topic.