Principles of GAAP sets out the key principles of Generally Accepted Accounting Practice (GAAP) in South Africa. It outlines the essential requirements and implications of the International Financial Reporting Standards (IFRS) which now form the basis of South African GAAP, in a concise manner, with numerous examples.

Principles of GAAP provides an easy and efficient way of understanding these increasingly complex accounting standards. Each chapter introduces and explains the concepts involved, illustrates how figures should be computed, and indicates how items should be disclosed.

The ninth edition of this standard reference for students and practitioners has been completely revised and restructured in line with recent far-reaching global and local changes in the auditing profession. A newly introduced feature of the ninth edition of this classic text is the cross-referencing to Graded Tutorials on Auditing by Bourne et al. (see page 24). This link will ensure that the student of auditing will be able to integrate theory with practice and application.

Internal auditing - an integrated approach is designed primarily for students of internal auditing at an undergraduate and postgraduate level, intending to pursue a career in internal auditing, as well as those chartered accountants with a specialist interest in governance and control issues. This title covers the basic concepts, philosophy and principles underlying the practice of internal auditing, the relationships between the internal auditor, management and the external auditor. In addition the student will gain a knowledge and understanding of the nature of an organization as well as risk management and the role of internal auditing in managing organizational risks and understanding current developments in corporate governance in both the public and private sectors. It will also prove an invaluable aid to those studying for the Certified internal auditor professional qualification since it addresses the syllabus requirements of the Institute of internal auditors and the standards for the professional practice of internal auditing and competency framework for internal auditors. This title presents a practical integrated approach to the Institute of internal auditors' recommended Internal Audit approach, and may be implemented within an Internal Audit Department in a cost-effective manner. Accordingly the text may be useful as a reference manual for internal audits in practice.

Practical, relevant exercises with answers incorporating the latest information in respect of generally accepted accounting practice.

Most accounting examinations, whether at university or professional level, expect candidates to be conversant with the accounting requirements of international accounting standards (IAS, now known as IFRS) issued by the international accounting standards committee (IASC, now known as IASB). The main reason for this is the internationalisation of business operations, as a result of which, it has become increasingly necessary to harmonise international accounting practices. The other reason appears to be linked to an increasing world-wide use of international accounting standards. This title deals with the financial accounting techniques required to compile consolidated financial statements covering the operations of an enterprise that has a subsidiary or subsidiaries and/or associated companies under its control. These techniques are discussed and demonstrated in the light of the requirements of the relevant international accounting standards; these are IAS27, IFRS3 and IAS28.

Accounting literature often refers to procedural and conceptual approaches in the teaching of an introductory accounting course. This title integrates these two approaches in a pedagogical philosophy referred to as the concepts model. A strong emphasis is placed on understanding the conceptual framework, and especially on applying definitions of the elements of the financial statements. Readers are able to acquire a conceptual understanding of each topic before considering the procedural aspects. This title has been prepared for use on short courses in introductory accounting, both in the academic environment and in the corporate world. The focus of the title in on the accounting process which begins with the analysis of transactions (external), recording transactions in a journal, posting the journal entries to a ledger and preparing the trial balance. Further transactions (internal) are then recorded before preparing the post-adjustment trial balance followed by the preparation of the financial statements. The accounting process is concluded by the recording of closing entries.

Gain a strong understanding of the accounting information systems and related technologies you'll use in your business career with Hall's leading ACCOUNTING INFORMATION SYSTEMS, 10E. You'll find a unique emphasis on ethics, fraud, and the modern manufacturing environment. This edition focuses on the needs and responsibilities of accounting system designers and auditors. Coverage discusses Sarbanes-Oxley as it affects internal controls and other relevant topics. Examine the risks and advantages of IT outsourcing including cloud computing. With thorough updates of the transaction cycle and business processes coverage, you also gain a solid understanding of the risks and internal control issues related to a range of accounting information system technologies employed by today's small and large business organizations.

Ethics for Accountants and Auditors 4e offers an introduction to the ethical value systems and ethical theories that are relevant to the accounting and auditing profession. The text introduces various ethical dilemmas, and the combination of theoretical and practical guidance equips students and practitioners with the tools to deal with these issues in practice.

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.

The purpose of this book is to set out the principles and conceptual issues of International Financial Reporting Standards (IFRS).

In addition, the book includes schematic summaries of the accounting and disclosure requirements of the applicable accounting standards.

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.

Introductory Questions on SA Tax 5th edition 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.

Financial Accounting: The Question Book 5e accompanies the fifth 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 students.

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.

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.