Introduction to Financial Accounting has been written to address the theoretical aspects of accounting. The book has been written specifically for students who are stuyding Accounting 1.

This handbook is based on the educational requirements of the South African Institute of Chartered Accountants for entry into Initial Test of Competence Examination of SAICA.

SAICA Volume 1 for the 2025 academic year (Packaged as Part A1, A2; B, C1 and C2).

Clearly structured text - each volume concentrates on a specific area.

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.

This book presents an accessible introduction to the fundamentals of financial accounting for South African students. It covers the basic concepts underlying financial statements and the terminology and methods that allow students to interpret, analyse and evaluate financial statements. This edition aligns with international financial reporting standards to provide students with an up-to-date and appropriate foundation to financial accounting.

SAICA Student Handbook Volume 2 (Packaged as Vol 2A and Vol 2B) and focuses on auditing requirements.

Volume 2A contains International Audit Standards and Volume 2B contains SAICA and IRBA Pronouncements, Legislation and Governance.

SAICA Student Handbook 2020/2021: Volume 1 includes Part A1, Part A2, Part B, Part C1, Part C2.

The Annotated IFRS Standards are standards issued at January 2020, reflecting changes not yet required.

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

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.

The book is divided into two volumes.

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.

Cornerstones of Managerial Accounting, South African Edition delivers a unique learning system that is integrated through the entire managerial accounting journey - ensuring students will leave the course with the knowledge they need to be successful business leaders.

Aligned with South African managerial accounting guidelines, standards and regulatory concepts and includes South African examples and case studies, and general contextualisation.

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.

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

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.

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.

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.

The fourth edition of Financial Accounting: IFRS Principles is an accessible, comprehensive and concepts-based South African text that assists readers to understand and apply IFRS.

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 at universities as well as universities of technology.

Features:

• Information about recently issued IFRS, including IFRS 10 Consolidated Financial Statements, IFRS 11 Joint arrangements, IFRS 12 Disclosure of Interests in Other Entities, and IFRS 13 Fair value measurement, as well as IFRS 15 Revenue from Contracts with Customers.
• References to the IFRS for SMEs.
• A discussion of the Conceptual Framework.
• A fully revised chapter on revenue.
• Updates on group accounting.