The purpose of this book is to provide Auditing students with revision and practice questions.

Solutions are available to prescribing lecturers.

The specific purpose this book is to combine in one volume the provisions of the Income Tax Act 58 of 1962, as it applies to individuals and businesses for the year of assessment ending 28 Feb.

It is written for undergraduate students using simple language and the relevant sections of the Act are provided and explained in simple terms.

Advanced Questions on SA Tax 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.

A selection of tutorial solutions is included in the book, and solutions to all questions are provided to lecturers at prescribing institutions. Mark plans are allocated to solutions.

The book is divided into two volumes.

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.

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.

Corporate Finance: A South African Perspective 3e explains financial management concepts and practice in an accessible and concise way, while supporting students with plenty of practice examples and illustrations of real-life applications. The book is aimed at second- and third-year students of financial management who are enrolled in general B.Com degrees or B.Bus.Sci degrees, as well as third- and fourth-year students of financial management at universities of technology. It will also be of value to MBA and postgraduate diploma students taking courses in finance. Corporate Finance: A South African Perspective 3e explains financial management concepts and practice in an accessible and concise way, while supporting students with plenty of practice examples and illustrations of real-life applications. The book is aimed at second- and third-year students of financial management who are enrolled in general B.Com degrees or B.Bus.Sci degrees, as well as third- and fourth-year students of financial management at universities of technology. It will also be of value to MBA and postgraduate diploma students taking courses in finance.

Principles of Management Accounting: A South African Perspective 3rd Edition is an accessible principles-and-concepts-based text aimed at undergraduate students of management accounting at universities and universities of technology. Sections integrating topics from groups of preceding chapters provide advanced reading for Honours and MBA level students. The book covers the management accounting syllabus of the South African Institute of Chartered Accountants (SAICA). In doing so, it also covers most aspects of the syllabi of the relevant papers of the Chartered Institute of Management Accountants (CIMA) and the Association of Chartered Accountants (ACCA).

Auditing Fundamentals in a South African Context: Graded Questions offers a robust stock of applied question material that enables effective learning throughout the undergraduate auditing curriculum.

Testing all concepts from introductory to advanced level, the work provides a broad range of questions that are structured to assess varying levels of knowledge. The text’s helpful guidance feature assists students to independently advance their knowledge and to develop a sound mastery of exam technique, and advanced level questions support effective integration of knowledge.

The third edition of the work includes material that is revised and updated to reflect recent developments within the spheres of ethics and corporate governance. In addition, the work offers a substantial number of new questions relating to substantive procedures for all the major account balances and classes of transactions; in order to support effective, independent learning, this material is su pported with guided, principle-based explanation.

Auditing Fundamentals in a South African Context: Graded Questions is designed to complement the structure and approach of the textbook Auditing Fundamentals in a South African Context, making these ideal companion volumes, whilst also functioning effectively as a stand-alone question book.

A concepts-based South African text that assumes a basic knowledge of financial accounting, and then helps readers understand and apply the International Financial Reporting Standards (IFRS Standards). It also references the IFRS for SMEs Standard, which is applicable to small and medium-sized enterprises.

The pedagogy of the book supports the development of crucial strategies and sound financial reporting knowledge, providing an excellent balance between theory, practice and strategy. It is suitable for second and third-year courses in financial accounting on the Chartered Accountant or General Accountant stream at universities as well as universities of technology.

Athenia Sibindi (UNISA) joins Besley and Brigham on Corporate Finance: A South African Perspective. This new edition is based on the student-feedback driven CFIN3 title, and maintains its visually appealing, succinct content. Corporate Finance: A South African Perspective is designed specifically for South African students. Throughout the book, content has been made as clear as possible by being rewritten in UK English with Africanisation. This text is designed to help you understand the complex world of corporate finance, and guides you through the theory and practice of working within the South African corporate financial environment.

By global standards, South African financial markets are well developed, with mature, resilient and stable financial market infrastructures and financial institutions. In addition South Africa has independent regulatory authorities and policymakers that are targeting a financial sector regulatory framework that complies with international good practice. Understanding South African Financial Markets provides a clear, well-structured guide to South Africa’s dynamic and sophisticated financial market environment, comprehensively dealing with many complex topics and striving to bring the reader up to speed with the latest financial market developments.

Understanding South African Financial Markets has been compiled by practitioners from the financial markets and experienced faculty members in economics and financial management. Jargon that may be unfamiliar is explained in lay terms, and both international and local market practices and norms are discussed where relevant.

Contents include the following:

• Fundamentals of the financial system
• The South African Reserve Bank
• Banks
• Microfinance institutions
• Insurers
• Retirement funds
• Investment institutions
• Regulation of the financial markets
• Financial market terminology and technicalities
• The markets in major established asset classes such as equity, money market, derivatives, bonds, foreign exchange, and commodities
• The market in emerging and volatile crypto assets
• Financial Technology (Fintech) and its significance for the financial sector
• The impact of taxation on investment returns

Business is a cut-throat environment. Even with an excellent idea or brilliant marketing plan, there is no guarantee of success. Besides having innovative ideas and the willpower to succeed, you need sound management and business skills, and you need to know how to apply the best business practices, whether you are an entrepreneur or professional manager.

A business is fundamentally a cash-oriented process. This means that its ideas, image or products, no matter how remarkable, are still not as important as the ability to earn an income to stay afloat and have a reliable and accessible cash flow. A manager must be able to keep track of all income, expenses, assets the business owns and the cash flow. Poor fiscal management and inadequate accounting practices produce weak or incorrect information, preventing management from making well informed decisions or adapting adequately to changes in the environment.

Basic Financial Management is written to answer the question: What does ANY manager or entrepreneur need to know to guarantee sound financial management?

An introductory title for accounting students.

IFRS for Small and Medium-Sized Entities: A tutorial book consists of over 100 questions dealing with the application of IFRS to SMEs issued by the International Accounting Standards Board.

Short topic-specific questions are designed to encourage learners to work through the relevant sections of the IFRS for SMEs. These are complemented by full-length questions dealing with multiple aspects of specific sections of the IFRS for SMEs including recognition, measurement and disclosure issues. For more advanced learners, exam-style questions, with varying degrees of integration, are also available. Students will benefit, not only from the comprehensive analysis, but also from detailed recommended solutions which have been carefully referenced to the relevant section of the IFRS and form recommended mark and time allocations to improve exam technique.

Key Features:

• A mix of short and full-length questions with varying degrees of complexity and integration;
• Recommended solutions and mark plans;
• Easy-to-print solution packs for prescribing institutions; and
• A sample of case studies for prescribing institutions

The fifth edition of Financial Accounting: IFRS® Principles is a concepts-based South African text that assumes a basic knowledge of financial accounting, and then helps readers understand and apply the International Financial Reporting Standards (IFRS® Standards).

It also references the IFRS for SMEs® Standard, which is applicable to small and medium-sized enterprises. The book has been updated to bring it in line with the 2018 Conceptual Framework. It has been revised to be more accessible, and now includes simpler, more concise explanations, conceptual diagrams and additional worked examples.

The pedagogy of the book supports the development of crucial strategies and sound financial reporting knowledge, providing an excellent balance between theory, practice and strategy. It is suitable for second and third-year courses in financial accounting on the Chartered Accountant or General Accountant stream at universities as well as universities of technology.

Introductory Questions on SA Tax is the first of three publications in the Questions on SA Tax series designed to provide comprehensive tutorial coverage to taxation students. This book covers foundational topics typically dealt with in the first year of the study of tax at an undergraduate level.

This tutorial book includes questions and selected solutions on South African income tax and valueadded tax.

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

Valuations, Mergers & Acquisitions deals with the valuation of businesses for the purpose of mergers and acquisitions transactions, shareholder exits, capital raising and initial public offerings and covers the key principles involved in valuing businesses as going concerns.

Features:

• Critical thinking boxes commenting on the consequences of market events or the actions of specific companies which help students to get to grips with the uncertainties and complexities of valuations.
• The gaps between financial regulations and actual business practices are highlighted, such as IFRS 3 in Chapter 19.
• A variety of end-of-chapter and self-assessment questions and tasks allows readers to apply what they are learning as well as to develop their professional confidence.

Valuations, Mergers & Acquisitions is relevant to senior undergraduate students taking modules in Valuations and Mergers and Acquisitions as part of Financial Management courses, MBA and MBL students, and SAICA seminar students. The book is also of practical use to corporate financiers and company executives who wish to clarify or research particular areas of concern in valuing a business in practice.

For over thirty-five years, Colin Drury’s Management and Cost Accounting has successfully blended theory and practice. Established as the leading text in the field, it helps students learn the key concepts and processes of management and cost accounting.

Now in its twelfth edition, the text retains its trademark clear and accessible style, covering everything students need to know for their management accounting career and professional exams. Every chapter includes an “Employability Skills” question, review problems from accounting examination bodies and recent real-world examples of well-known international organizations such as Netflix, Amazon and Apple.

This edition includes new chapters on data analytics and environmental management accounting as well as expanded coverage of strategic performance and cost management, value creation and quality management. Drawing on his extensive experience, Mike Tayles continues to comprehensively revise Colin Drury's text.

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.

Discover a structured, applied approach to behavioral finance with the first academic text of its kind--Ackert/Deaves' BEHAVIORAL FINANCE: PSYCHOLOGY, DECISION MAKING, AND MARKETS. This comprehensive text--ideal for today's behavioral finance elective--links finance theory and practice to human behavior. The book begins by building upon the established, conventional principles of finance before moving into psychological principles of behavioral finance, including heuristics and biases, overconfidence, emotion and social forces. Readers learn how human behavior influences the decisions of individual investors and professional finance practitioners, managers, and markets. The book clearly explains what behavioral finance indicates about observed market outcomes as well as how psychological biases potentially impact the behavior of managers. Readers see, first-hand, the implications of behavioral finance on retirement, pensions, education, debiasing, and client management. This book spends a significant amount of time examining how behavioral finance can be used by practitioners today. Readers utilize theory and applications in every chapter with a wide variety of end-of-chapter exercises, discussion questions, simulations and experiments that reinforce the book's applied approach.

Introductory Questions on SA Tax is the first of three publications in the Questions on SA Tax series designed to provide comprehensive tutorial coverage to taxation students. This book covers foundational topics typically dealt with in the first year of the study of tax at an undergraduate level.

This tutorial book includes questions and selected solutions on South African income tax and value-added tax. Up-to-date questions are graded, allowing students to develop their abilities at an introductory level.

A selection of tutorial solutions is included in the book, and solutions to all questions are provided to lecturers at prescribing institutions. Mark plans are allocated to solutions.

Principles of management accounting 2nd edition is an accessible, entry-level management accounting textbook for university students aimed at second- and third-year students at universities and universities of technology, as well as those following MBA courses in accounting and finance. The book covers undergraduate-appropriate topics from the management accounting syllabus of the South African Institute of Chartered Accountants (SAICA). In doing so, most aspects of the relevant papers' syllabi of the Chartered Institute of Management Accountants (CIMA), as well as those of the Association of Chartered Certified Accountants (ACCA) are dealt with too. The contributors are from a range of South African tertiary institutions ensuring that the book is representative of the way management accounting is taught in this country and taking cognizance of the areas in which students have difficulty.

For over forty years, Management and Cost Accounting has helped learners master the intricacies of accounting through a successful blend of theory and practice.

The Student Manual is a practical companion to the corresponding South African edition, Management and Cost Accounting in South Africa, featuring a wealth of questions for each chapter topic which empower students to practise and reinforce key concepts of management and cost accounting using South African examples and currency.

Hiedie handboek is gebaseer op die opvoedkundige vereistes van die Suid-Afrikaanse Instituut van Geoktrooieerde Rekenmeesters vir toelating tot ATB (Aanvanlike Toets van Bevoegdheid (of in Engels “Initial Test of Competence” (ITC)) van die Kwalifi­serende Eksamen van die SAIGR. Dit bevat wysigings aan standpunte en wetgewing tot en met Junie 2018.