Mastering Group Financial Statements Volume 2 is part of a two-volume set which provides accounting students and practitioners with an invaluable practical guide to the often complex world of group accounting.

Volume 2 is an essential resource for understanding the application of International Financial Reporting Standards (IFRS) to business combinations, investments in associates and joint arrangements, changes in ownership interests in investments, foreign operations and the group statement of cash flows.

The book gives detailed explanations and numerous practical worked examples, to provide readers with a comprehensive overview of the IFRS principles and concepts underlying group accounting. It therefore serves as a roadmap for preparing group financial statements in varying scenarios.

Along with technical group accounting guidance, this text offers practical group accounting exam techniques, intended to minimise time students spend answering questions and maximise marks earned. The self-assessment questions at the end of each chapter, together with comprehensive online case study questions and solutions, allow students to test their understanding of the subject matter and sharpen exam technique.

Applied Accounting is tailored to meet the needs of students taking a first-year course in Financial Accounting as part of a Higher Certificate in Accounting or a Diploma in Accounting (or equivalent) in terms of both the curriculum covered and the approach toward teaching and learning.

Features:

• an opening practical example which illustrates the concepts introduced in each chapter
• worked examples which guide students through the problem in a step-by-step manner and help them recognise when a particular technique is appropriate or inappropriate
• practical activities and end-of-chapter questions which allow students to practise the ideas learnt in each chapter
• clear definitions that reinforce the basic concepts
• groupwork exercises in the form of discussion questions or activities which encourage students to work collaboratively

Focusing on the content that will benefit business and management students, and featuring a wealth of global examples from real businesses, the authors enable students to unpick and analyze financial statements with confidence.

Do your students struggle to engage with financial accounting topics? Look no further than Understanding Financial Accounting to help them actively engage with the content, understand the key concepts, and advance their analysis skills.

Writing specifically for those with no background in accounting, the authors focus on how to extract the information that will contribute to business decision making. Their conversational and captivating style makes even technical and complex principles unambiguous and immediately accessible.

A recurring case study, contextual examples, and real-world financial statements from multinational companies are interwoven throughout, demonstrating the principles in practice. Winfield, Graham, and Miller illuminate the relevan c e of IFRS and financial statement literacy to non-accountants, as well as guiding students towards carrying out analysis autonomously.

Students are also encouraged to develop their independent research and critical thinking skills by attempting a series of end-of-chapter questions. In addition, the book is complemented by the following online resources to support students and lecturers.

In this textbook, the audit process followed during the execution of an internal audit engagement is explained, after which it is practically demonstrated by applying it to the various business cycles.

Financial Accounting: The Question Book accompanies the sixth edition of Financial Accounting: An introduction.

The Question Book is aimed at first-year students of financial accounting at universities and universities of technology and is suitable for CA stream as well as non-CA stream students.

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

Financial Accounting: Group statements is a financial accounting textbook covering the topic area 'Group statements' which is an integral part of the syllabus at second and third year. 'Group statements' refers to the consolidated financial statements of a holding or parent company as well as its subsidiaries and provides information on the overall financial standing of the group of companies. The book takes a principles-based approach to financial accounting as it explains the 'why' as well as the 'how to' of preparing group statements. Financial Accounting: Group statements features the following: - Activity boxes that help students to acquire core pervasive skills - Short examples in the text that illustrate practical application of the principles discussed - Graded questions, divided into basic, intermediate and advanced for each chapter The book is beneficial to second- and third-year Financial Accounting students of BCom degrees at universities, and to National Diploma in Accounting students at universities of technology.

'n Inleidende werk wat die grondslag vestig vir eerstejaar studente.

Information Systems In A Business Environment is an introduction to the theory of computerised information systems as seen from a business perspective.

Ethics for Accountants and Auditors offers an introduction to the ethical value systems and ethical theories that are relevant to the accounting and auditing profession. The text combines theoretical and practical guidance to equip students and practitioners with the tools to deal with ethical dilemmas in practice.

The book is suitable for accounting and auditing students taking modules in ethics, as well as managerial training, and the ethical orientation of members of accounting and auditing professional associations.

NEW TO THIS EDITION

•    The fifth edition is aligned with the IODSA King VTM  Code on Corporate Governance for South Africa 2025.
•    The new edition also considers the implications of sustainability reporting, environmental, social and governance (ESG) imperatives, and inclusive capitalism in relevant chapters.
•    The International Ethics Standards Board for Accountants (IESBA) International Code of Ethics for Professional Accountants (2024) is discussed.

Table of Contents:

Part 1    Principles of ethics

1    Introductory case study: Cows, tax, a bank and one of South Africa’s ‘big four’ auditing firms
2    Key concepts in business and professional ethics
3    Ethical value systems for professionals in South Africa
4    Classical ethical theories
5    Ethical decision-making
6    Applying the Five Lenses of ethical decision-making

Part 2: Business ethics

7    Macro-ethics
8    The modern corporation and its moral obligations
9    Corporate governance
10    Governance of organisational ethics
11    Case studies in business ethics
Part 3: Professional ethics
 12    Accountants and auditors as professionals
13    Codes of professional ethics
14    Case studies in accounting ethics

This volume contains tax legislation dealt with in courses covering the content required for the Initial Assessment of Competence (IAC) of SAICA.

It is updated annually with the latest legislation. The following Acts are included: the consolidated Income Tax Act, 58 of 1962, Value Added Tax Act, 89 of 1991, Estate Duty Act, 45 of 1955, Transfer Duty Act, 40 of 1949, relevant sections of the Securities Transfer Tax Act, 25 of 2007, relevant sections of the Tax Administration Act, 28 of 2011.

Consists of the Annotated IFRS® Standards in five parts (A1, A2, B, C1 and C2) and includes the Conceptual Framework for Financial Reporting.

This book was written with the purpose of ensuring that students who did not take accounting at school level and who will not major in accounting are able to understand and apply the basic principles and applications of accounting.

Accounting All-In-1 covers a wide field, which includes theory, practical examples and self-evaluating assignments.

A leading book of questions on financial accounting, this book is designed to meet the needs of students in financial accounting.

It has been successfully used with the Gripping GAAP textbook by CL Service at a second year, third year and intermediate honours level for over 20 years. In ensuring that the book is user-friendly, and to enable both lecturers and students to identify questions easily, the contents page of each chapter includes the name of the relevant entity and a detailed description of the key issues in each question. A detailed set of solutions, in electronic format, is available from the publishers to the relevant lecturers at those institutions that prescribe this book.

This publication covers Financial Accounting and Reporting Practice.

The focus is on accounting standards, interpretations and updates issued by the IASB. It is aimed at the under- and postgraduate student, practising accountants, financial analysts, credit providers and the wider business community. Each chapter includes practical examples, with journal entries where appropriate, that demonstrate the more important principles.

VAT: An Introduction initiates students and practitioners into the South African value-added tax (VAT) system by guiding them through the basic principles of the Value-Added Tax Act 89 of 1991 (VAT Act). It covers the processes to be followed when dealing with VAT and sheds light on the most important case law and VAT legislation.

Complex concepts and the key objectives and principles of the VAT system are explained simply and clearly, without using unnecessary jargon. This makes VAT: An Introduction suitable for anyone who has to apply basic VAT principles in a business environment or provide general VAT advice and assistance.

The book is also an excellent study guide for students. It will help students understand the mechanics of the South African VAT system and the practical implications of VAT. Students and practitioners will find the revision questions at the end of each chapter useful to test their understanding and knowledge of the fundamentals of VAT.

Hierdie boek maak die basiese beginsels en toepassings van rekeningkunde meer verstaanbaar en bruikbaar vir studente wat nie rekeningkunde as skoolvak geneem het nie en nie as hoofvak gaan neem nie.

Management Accounting for the Hospitality, Tourism and Leisure Industries - A Strategic Approach 3rd edition is an up-to-date and relevant reference guide to accounting for decision making in the hospitality, tourism and leisure industries. Its’ user-friendly and easy to follow style is based on the author’s extensive first-hand experience of working with and delivering training and professional development in the sector. This third edition of this long-standing and effective text is fully revised and updated to include: • Pricing strategies to include examples of Revenue Management tactics; • Ratios such as TREVPAR and GOPPAR; • The growth of management contracts, franchising and leasing strategies for growth; • Increasing variety of funding options including crowd funding; • More detailed examples based on the author’s personal contemporary experience in training hotel financial controllers; • Further industry specific content to reflect current trends and practice. Key features include: • Up-to-date and relevant content designed to suit the needs of the current Hospitality Professional; • The latest recommendations of the Uniform System of Accounts for the Lodging Industry; • Current trends and practice; • Numerous case examples and scenarios to use in class; • Online resources to support the text. See http://www.goodfellowpublishers.com/manacc3 for details. This book is an essential guide for practitioners and students who are required to study management accounting in the context of the hospitality industry. For practitioners, the book is intended to help those who need an improved grasp of accounting information to assist them in their day-to-day work. For students, the book is aimed at those who are studying accounting as part of their degree or professional studies course.

First-Year Accounting Question Book for Students is an essential resource designed to support first-year accounting students in mastering fundamental concepts through targeted practice.

This question book offers:

• Comprehensive Coverage: A wide range of questions that align with the foundational topics covered in first-year accounting courses.
• Progressive Learning: Questions are structured to build understanding, starting with basic principles and advancing to more complex scenarios.
• Exam Preparation: Practice exercises are tailored to mirror typical exam questions, helping students gain confidence and improve their problem-solving skills.
• Practical Application: Realistic examples encourage students to apply theoretical knowledge in practical contexts.

Budgeting is at the heart of the performance management process for most companies. However, some argue that many companies today are dissatisfied with budgeting. It is seen to be costly and time-consuming; it inhibits action and causes organisational problems. The influence of the "Beyond Budgeting" model has caused many major companies, including Toyota, to abandon traditional budgeting altogether. Should other companies follow suit?

This report explores the changes in budgeting through a survey of financial and non-financial managers. Concerns include:

The attitudes of managers towards budgeting models

How budgetary practices have changed

What problems budgeting can cause

The effects of budgets on overall company performance.

This report reveals that there s little evidence to suggest widespread dissatisfaction with traditional budgeting. However, to enable a company to perform at its best, understanding budgeting in context is essential and it is imperative that budgeting works in tandem with other control systems and organisational structure.

* Original research funded by the Chartered Institute of Management Accounting

* Reveals the realities of budgeting models in practice

* Includes interviews and surveys ofactual businesses"

This research project examines the relationships between HR policies, management accounting and organisational performance on the basis of international case studies and interviews across a range of industries from building materials to software development.

* Explores the relationship between different HR policies and organisational performance and how management accountants can establish links between the two;

* The first to extend existing research into Japanese companies to give a different perspective and another point of comparison;

* Case study results are tested in the telephone survey for better accuracy and insight

* Original, cutting-edge research funded by the Chartered Institute of Management Accountants

* Unique international perspective: extends existing research into Japanese companies to give a different perspective and another point of comparison

* Results of six extensive case studies and 100 telephone interviews

This book is part of the celebrations to mark CIMA s 90th anniversary in 2009. It looks at the development of cost and management accounting from the founding of the Institute to today. It considers a number of immediate challenges to management accountants and surveys a range of issues and challenges that will likely affect management accounting thought and practice in the future.

The authors examine the possibilities for accountants to widen their focus and become more familiar with the enterprise technology determining their organisations cost structures and with the effects of multiple production in various locations, such as economies or diseconomies of scale. Such change may require the alteration of traditional cost models used by accountants to become more nuanced.

The book suggests how this may be accomplished and highlights the need for management accountants to work as part of management teams throughout the organisation as business partners rather than remain grounded in specialist information provision roles.

Alnoor Bhimani is Professor of Management Accounting at the London School of Economics. He is also a Certified Management Accountant as well as an author of 15 books and over 100 articles.

Michael Bromwich was CIMA s Professor of Accounting and Financial Management at the London School of Economics and Political Science (1985 to 2006), now Emeritus. He is a Past President of CIMA (1987/88) and currently serves on CIMA s Technical Committee.

- A uniquesurvey of 90 years of CIMA research

- Analyses the research to determine future challenges for management accounting and business practices

- Charts the history of management accountancy and business practice over nearly 100 years"

Volume one sets the context for all three volumes in the series. Volume two provides insights into research on different management accounting practices. This third and final volume features contributions from some of the most influential researchers in various areas of management accounting research, consolidates the content of volumes one and two, and concludes with examples of management accounting research from around the world.
* Includes key topics such as performance measurement, balanced scorecard, incentives abd compensation schemes.
* Covers management accounting research on a global scale.