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.

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.

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.

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 nineteenth 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 practically. An indication is given whether 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.

Auditing Fundamentals in a South African Context 2e is a practical, applied and engaging introductory textbook that supports students throughout the undergraduate level of the Auditing curriculum. The text is designed to enhance learning by supporting holistic understanding: theory is presented within the framework of the real-world business environment, assisting students to apply principles and standards with an understanding of their context.

The text offers a clear pedagogical framework, which supports applied learning and develops independent, critical and reflective engagement with the subject matter. A continuing case study, which follows each stage of the audit of a South African company, demonstrates the practical application of learned principles and the integration of the auditing process with a typical audit client's business.

The second edition is comprehensively revised to reflect all relevant, recent changes in the requirements of legislation, financial reporti ng and auditing pronouncements and codes, and addresses the new Code of Professional Conduct which was issued by the SA Institute of Chartered Accountants in the final quarter of 2018.

Additional educational resources support teaching and learning, assisting students to develop the academic skills required to master their studies.

For over forty years, Colin Drury has successfully unravelled the principles of management accounting for business students in his clear, accessible style. Now in its ninth edition, Management Accounting for Business covers everything non-specialist students need to know for success, including discussions of contemporary technologies, environmental accounting and data analytics.

Every chapter features international real-world examples, an 'Apply your Knowledge' exercise, illustrating financial and non-financial considerations, as well as new review problems.

Accounting for All 3rd edition aims to help students master introductory accounting courses, and covers the key topics in the financial accounting and cost accounting disciplines.

Now updated, it has been further enhanced by two new topics - partnerships and non-profit organisations (NPOs) - giving students a broader coverage of the business environment.

This book is focused on a broader approach for all assurance providers (including both internal and external auditors) and addresses various advanced concepts that assurance providers need an understanding of.

Accounting is a system of gathering, analysing, recording, reporting, and interpreting financial information to make informed business decisions. The accounting discipline is continually changing in response to the external environment and is both stimulating and farreaching. Basic accounting for non-accountants is an introductory text covering financial accounting, cost and management accounting, and financial management.

Basic accounting for non-accountants teaches students financial literacy, a skill that will benefit them in both their personal and professional lives. It includes comprehensive illustrative examples that are easy to understand, with self-test questions and solutions to ensure that concepts are internalised before attempting the end-of-chapter exercises. Contents have been updated in accordance with the relevant accounting standards and accounting environment, and additional end-of-chapter exercises have been provided to ensure that students have sufficient practice to reinforce accounting concepts.

Financial Accounting: An Introduction offers CA stream students a strong conceptual framework in preparation for further studies in Accounting, while teaching non-CA stream students financial literacy, a skill that will benefit them in both their personal and professional lives.

Features:

• A concepts and context-based approach so students understand accounting principles.
• Best practice pedagogy to support students and lecturers and enhance pass rates.
• Practical worked examples and intertextual exercises to reinforce learning.
• Solutions to end-of-chapter questions on the Learning Zone.
• Emphasis throughout on the 'going concern' as the only underlying concept.

The SAICA 2025 Vols 1-3 annual titles were printed in December 2024. The IFRS Foundation in the UK issued a new IFRS 18 statement.

This will not form part of the Vol 1 set and will be issued in a separate standalone publication.

Includes presentation and disclosure in financial statements and illustrative examples.

Fundamental Accounting presents basic, yet essential knowledge required for first-year Financial Accounting courses at universities and universities of technology. This ninth edition builds on the excellent foundations of previous editions, including updated legislative compliance chapters aligned to the Companies Act 71 of 2008 and IFRS updates to chapters and the questions that are affected by the discontinuation of cheques. These changes especially impact Chapter 11, but will also see smaller amendments in the other foundational chapter leading to the main chapter on cash transactions an updated chapter on the framework of accounting with exam-standard questions added, along with illustrative examples to guide your approach in answering questions.

This book’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.

Key features:

• Comprehensive questions and fully demonstrated solutions at the end of every chapter. Many questions have been updated to account for the amendment in the VAT rate
• Over 500 questions, ranging from introductory to more complex levels
• Solutions to the questions in the textbook
• Theory-based concept tests for each chapter are made available to lecturers at prescribing institutions

Financial Accounting: An Introduction 6th edition is aimed at first-year students following courses in financial accounting at universities and universities of technology. The book offers chartered accounting stream students a strong framework in preparation for further studies in accounting, and benefits students on a general accounting stream.

The book demonstrates both the reasons for, and the methods of, recording and reporting information, making each concept more relevant to students. Interest is also engaged using a unique narrative approach to tell the story of accounting. Each accounting concept is introduced through a problem to be solved by the central character, a young entrepreneur.

Appropriate solutions to these problems are provided as guidance to students.

Performance auditing can play a vital role in ensuring that taxpayers' money is spent economically, efficiently and effectively. Yet because it is difficult to explain its complexities to newcomers in the field in a way that makes sense the first time round, and because no two audits are identical, there is little practical guidance on the topic available in South Africa at present. Performance auditing: a step-by-step approach fills this gap. Performance auditing: A step-by-step approach focuses, step-by-step, on those elements that are relevant to all performance audits and can be applied easily and successfully. The second edition includes, among other things, a new section on strategic planning, additional illustrations of planning working papers on efficiency and economy, and updated terminology in line with that used in publications by the Presidency and the National Treasury of the Republic of South Africa. The numerous practical examples and case studies in the book make it ideal for hands-on use as a training guide. Performance auditing is aimed at practitioners, trainers and students in auditing.

This book covers the basics of cost and management accounting.

This book aims to meet the needs of those students that wish to understand and master the knowledge and skills needed to successfully complete their finance studies.

The primary aim of this book was to develop an essential and all-inclusive text that exposes students to all the fundamental concepts in the field of costing with a special emphasis on the following: Cost accumulation, Cost analysis and Cost control

Accounting for All 4th edition aims to help students master introductory accounting courses, and covers the key topics in the financial accounting and cost accounting disciplines.

Now updated, it has been further enhanced by two new topics— partnerships and non-profit organisations (NPOs)—giving students a broader coverage of the business environment.

The study of accounting is often perceived as daunting, but the author has written in an easy-to-understand style. The teaching methodology takes a step-by-step approach and is supported by extensive explanatory examples and revision questions. It also enables students to work through each chapter independently.

Accounting for All will benefit any student who does not have an accounting background but needs a fundamental understanding of the financial and cost accounting principles and concepts as they apply to the world of business.