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.

SAICA Volume 2 consists of 2 books (Vol 2A and Vol 2B) and focusses on auditing requirements

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

Volume 2A - International Audit Standards

Volume 2B - SAICA and IRBA Pronouncements; Legislation Governance

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).

About the book Use the most current information to prepare students for their field * Emphasis on Global Issues reflect today's increasingly global business environment, including: * The importance of joint cost allocation in creating a trade war between poultry farms in South Africa and the United States (Chapter 16). * The text's examples of management accounting applications in companies are drawn from international settings. * Focus on merchandising and service sectors (versus traditional manufacturing settings)highlight the shifts in the US and world economies, including: * Several Concepts in Action boxes focus on the merchandising and service sectors, including achieving cost leadership at Trader Joes, using activity-based costing to reduce the costs of health care delivery at the Mayo Clinic (Chapter 5), reducing fixed costs at Twitter (Chapter 2), and analyzing operating income performance at Best Buy (Chapter 12) and web-based budgeting at 24 Hour Fitness. * Emphasis on sustainability as one of the critical managerial challenges of the coming decades, including: * Material that stress themes of recognizing and accounting for environmental costs, energy independence and the smart grid, setting stretch targets to motivate greater carbon reductions, using cost analysis, carbon tax, and cap-and-trade auctions to reduce environmental footprints, and constructing "green" homes in a cost-effective manner. * More focus on the role of accounting concepts and systems in fostering and supporting innovation and entrepreneurial activities in firms including: * The challenges posed by recognizing R&D costs as period expenses even though the benefits of innovation accrue in later periods. * How companies budget for innovation expenses and develop measures to monitor success of the innovation efforts delinked from operational performance in the current period (Chapter 6). * The importance of nonfinancial measures when making decisions about innovation (Chapter 11). * The concept that innovation starts with understanding customer needs (Chapter 13). * Process innovations for improving quality (Chapter 19). * Cutting-edge topics are covered, including: * Material around recent trends in big data and data analytics in predicting costs and when making demand forecasts. Provide a solid presentation of accounting hallmarks with a great emphasis on strategy * Strategy maps are presented as a useful tool to implement the balanced scorecard and a simplified presentation of how income statements of companies can be analyzed from the strategic perspective of product differentiation or cost leadership. A new section helps students evaluate strategy maps such as the strength of links, differentiators, focal points and trigger points. * Try It examples are simple and focus on key ideas or concepts. They are located after a particular concept or calculation, and invite students to practice what they have just learned. * Becker Multiple Choice Questions in the assignment material probe students' knowledge of the chapter material and their ability to think critically about key concepts. * Opening Vignettes. Each chapter opens with a vignette on a real company situation. The vignettes get students engaged in a business situation, or dilemma, illustrating why and how the concepts in the chapter are relevant in business. New examples on Quiksilver, General Motors, Boeing, Delta, Honda, and Viacom have been incorporated. * Concepts in Action Boxes. Found in every chapter, these boxes cover real-world cost accounting issues across a variety of industries including automobile racing, defense contracting, entertainment, manufacturing, and retailing. New examples include Subway, Chipotle, H&M, Amazon, Under Armour, and Netflix.

Principles of management accounting: the question book accompanies the Oxford University Press Southern Africa textbook Principles of Management Accounting: A South African Perspective, offering additional questions on each of the topics covered in the textbook. The Question Book is suitable for second- and third-year students of Management Accounting at universities and universities of technology. It comprises original questions that have been tried and tested as well as selected level-appropriate questions from the relevant Chartered Institute of Management Accounting (CIMA) and Association of Chartered Certified Accountants (ACCA) papers. Together, Principles of Management Accounting: A South African Perspective and Principles of Management Accounting: The Question Book form an ideal learning package that provides students with essential practice in answering typical questions they will encounter in examinations.

The objective of this title is to provide a book that simplifies the understanding and application of tax legislation in a South African context for both students and general tax practitioners.

Includes COVID-19 tax relief measures.

Brandl's MONEY, BANKING, FINANCIAL MARKETS AND INSTITUTIONS brings key financial concepts to life in a clear, concise manner. You clearly see the links between macroeconomics and the money and banking course as you examine financial entities in detail, using the recent economic crisis as a backdrop. This unique, inviting book reads almost as a conversation that encourages you to discuss and debate these important concepts with friends, colleagues and future employers. Leading MindTap and Aplia online learning and homework tools available with this book further enhance the book's reader-friendly approach and prepares you with the understanding of banking and financial markets you need for future success.

Colin Drury’s Management and Cost Accounting covers the theory and practice of management and cost accounting and includes extensive assessment questions and illuminating Real World Views.

This textbook is ideally suited for use on management accounting and cost accounting modules taught on undergraduate accounting courses and for students preparing for the cost and management accounting examinations of the professional accountancy bodies at intermediate or advanced level. It is also appropriate for use by postgraduate and higher national diploma students studying cost and management accounting for the first time.

Also included is the student manual book.

Substantially revised for this edition and packed with additional question and answer material directly linked to each chapter topic, this Student Manual is the ideal learning tool for students who wish to reinforce their understanding of key management and cost accounting principles and to test their problem-solving abilities. This Student Manual is a companion workbook to accompany 'Management and Cost Accounting with CourseMate and eBook Access Card'(ISBN 9781408064313) the international bestseller which has been widely recognised as the definitive textbook on management and cost accounting for over 25 years.