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.

How do you grow your capital while still preserving it? And how do you use investment vehicles to contribute positively to your financial freedom and a comfortable retirement? The answer is simple: financial education is the precursor to good investment decision-making.

Invest Your Way To Wealth is the guide to financial literacy. From asset classes to forex markets, the time value of money, risky and risk-free assets, cap rates, property, debt, SMMEs and angel investors, Thobelani Maphumulo explains the financial terms and concepts ordinary South Africans need to know in order to become financially savvy quickly and, ultimately, to retire financially secure.

Easy to understand, practical and informative, Invest Your Way To Wealth is essential reading for fledgling investors who need a trustworthy and accessible guide to a range of investment options that will help preserve and grow their capital before they engage expensive experts. By using the knowledge and tools provided in this book, you, too, can watch your money grow.

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.

Op sy dag eienaar van ’n diamantmyn, ’n wynplaas én die duurste huis in Kaapstad. Voorsitter van Suid-Afrika se grootste kleinhandelaar. Direkteur van die Reserwebank, en die rykste man in die land.

As jong man het Christo Wiese sy tande by Pep Stores geslyp. Mettertyd bou hy ’n magtige sakeryk op, wat Shoprite en ’n rits ander maatskappye insluit. Sy wenresep: ’n eindelose liefde vir transaksies, ’n vreeslose aptyt vir risiko en ’n oog vir ’n winskopie. Dié sjarmante sakeman was nog nooit bang om ’n kans te waag nie. Die berekende risiko’s wat hy oor 50 jaar neem, maak hom hoogs suksesvol. Tot hy die meubelgroep Steinhoff teëkom, en dinge lelik skeefloop. Sakejoernalis en skrywer TJ Strydom vertel die verhaal van een van Suid-Afrika se bekendste sakereuse op ’n vars, pakkende manier.

“Boeiend. Beide sprokie én raadsaalriller.” – Waldimar Pelser

“’n Treffende, insiggewende werklikheidstorie oor die mens Christo Wiese – van kleinbegin tot dealmaker en sakereus.” – Freek Robinson

“’n Fabelagtige, meesleurende leeservaring . . . ” - Peter Bruce

Leaders of the African liberation movements proclaimed ambitious objectives and promised swift dismantling of colonial policies and practices. It was believed that poverty and underdevelopment were consequences of the exploitative policies of the colonial masters, who
had no interest in improving living conditions for local communities.

Independence and freedom were anticipated to eradicate poverty, ignorance and disease, and the new leadership would accelerate economic development and prosperity.

However, after more than 50 years of independence, most African countries are still poor and underdeveloped and this poses a few questions:

• Have African leaders abandoned their ambitions?
• Are African challenges more complex than in other regions?
• Has the political leadership failed to rise to the challenge?

Die topverkoperskrywer TJ Strydom vertel die boeiende verhaal van ’n klompie entrepreneurs wat daarin slaag om ’n netwerk van mikrolenerye in ’n uitdagerbank te omskep. Eers neem die ou grotes in die bankwese die Stellenbosse snuiter nie ernstig op nie, maar hulle weet nie wat hulle tref toe dié nuwe finansiële instelling momentum kry en hul kliënte op groot skaal afrokkel nie. Met meer as 20 miljoen kliënte word Capitec die nuwe Suid-Afrika se grootste suksesverhaal.

Could you be the Branson of business, the Clarkson of cars or the Schwarzenegger of bodybuilding? Could you stand out as the great and lasting leader of your industry?

In this book, Douglas Kruger takes us on a tour of different worlds and industries, unpacking the answer to a single question: What makes some people leaders in their field? Is it their disproportionate level of knowledge? Their charisma? Their marketing abilities? Is it the way they portray their own identities as ideals to be emulated by tribes of believers, or is it the way they have moved a body of knowledge forward? Most importantly, is it possible for us to emulate their success?

The answer is a resounding Yes!

In What Makes Them Great?, Kruger’s 50 practical, easy-to-follow suggestions spell out exactly what it would take for you to become so formidable within your own industry that your competitors struggle to keep up. Because, when you are the industry leader, the undisputed expert, the entire dynamic changes: the media and the deals come to you; your level of earning is exponentially higher; you enjoy privileged access and extraordinary leeway; you arrive to find the door already open.

Find out what it would take for you to become the Branson of business, the Clarkson of cars, the Oprah of talk-show television, and reap the financial and personal rewards. Find out how you can become the leading name in your industry.

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

The book attempts to provide an accounting basis against which professional accounting publications can be assessed; review such publications critically, and identify possible shortcomings; and focus on the nucleus of the publications and supply specific related examples.

It is suitable for third-year and postgraduate students, as well as practising accountants.

Nothing in life is certain, except death and taxes – or so the expression goes. And over the past two decades South African criminals and tax dodgers have come to realise this truth the hard way.

Tax sleuth Johann van Loggerenberg was at the centre of many of SARS’ high-profile cases during his time there. As far as SARS is concerned all forms of income are subjected to tax, even if by ill-gotten means. Whether you are a drug dealer from Durban, one of the hitmen who shot Brett Kebble or soccer boss Irvin Khoza, you have to pay your dues!

Van Loggerenberg relates the riveting inside stories of the investigations into businessmen like Dave King, Billy Rautenbach, Barry Tannenbaum and his ponzi scheme, and others. Over the years he got to know all the scams and dirty tricks in the book and he explains these in plain language.

In these investigations the tax authority worked closely with the police, the NPA and the Directorate of Special Operations. However, after a few years SARS became the victim of its own success. In telling the stories of how tax evaders were caught, Van Loggerenberg also shows how the power struggle between different state departments and the phenomenon of state capture in recent years started crippling SARS.

You have a residential investment property. Perhaps you are already renting it out. But are you doing it like a pro and do you know how to maximise your return from it?

In this book, property management expert David Beattie distils two decades of experience into easy-to-implement steps and shows you how to manage your property like a professional landlord. His goal is to help you make more money in less time and with fewer hassles, by showing you how to run your property investment like a business; navigate and comply with South African rental laws with ease; attract, screen, place and keep high-quality tenants; ensure successful and consistent rent collection; and maintain your property with the least effort and money.

The book also includes templates for all the documents the prospective landlord needs.

Let Love Rule is a work of deep reflection as Lenny Kravitz looks back at his life with candor, self-scrutiny, and humour.

'My life is all about opposites,' he writes. 'Black and white. Jewish and Christian. The Jackson 5 and Led Zeppelin. I accepted my Gemini soul. I owned it. I adored it. Yins and yangs mingled in various parts of my heart and mind, giving me balance and fueling my curiosity and comfort.'

Let Love Rule covers a vast canvas stretching from Manhattan's Upper East Side, Brooklyn's Bedford-Stuyvesant, Los Angeles's Baldwin Hills, Beverly Hills, and finally to France, England and Germany. It's the story of a wildly creative kid who, despite tough struggles at school and extreme tension at home, finds salvation in music. We see him grow as a musician and ultimately a master songwriter, producer, and performer. We also see Lenny's spiritual growth-and the powerful way in which spirit informs his music. The cast of characters surrounding Lenny is extraordinary: his father, Sy, a high-powered news executive; his mother, Roxie Roker, a television star; and Lisa Bonet, the young actress who becomes his muse.

The central character, of course, is Lenny, who, despite his great aspirational energy, turns down record deal after record deal until he finds his true voice. The creation of that voice, the same voice that is able to declare 'Let Love Rule' to an international audience, is the very heart of this story.

'Whether recording, performing, or writing a book,' says Lenny, 'my art is about listening to the inspiration inside and then sharing it with people. Art must bring the world closer together.'

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.

Ton Vosloo’s remarkable career in the media spanned nearly 60 years in South Africa’s history. During this turbulent time, South Africa went through the transition from Afrikaner Nationalist rule to an ANC government. At the helm of the leading press group founded in 1913 to support nascent Afrikaner nationalism, Vosloo’s story is not just one of newspapers and politics but also one of singular business and commercial success as the Naspers Group evolved from a print group to an electronic company with significant investments across the world.

In 1983 Vosloo was appointed managing director of Naspers and set about vigorously transforming the group. On the ideological front, it was a fight to the death with the old Transvaal’s predominantly right-wing Perskor Group for the soul of the Afrikaner. On the commercial front, Vosloo established the pay television network M-Net. In 1992, Vosloo became chairman of Naspers with Koos Bekker succeeding him as CEO. The story of Naspers’ successes in investing in Chinese internet company Tencent and in establishing a footprint in 130 countries is a continuing one, but one begun under Vosloo’s stewardship.

In Across Boundaries, Vosloo gives his account of these momentous times with wry humour and a journalist’s deft pen.

ALSO AVAILABLE IN AFRIKAANS AS OOR GRENSE

Did you know that, in South Africa, 70% to 80% of small businesses fail within the first five years of their establishment? Research indicates that this failure is often due to a lack of understanding of basic business concepts by the entrepreneur. In the competitive South African business environment, it is essential that aspiring entrepreneurs and new business owners have a solid foundation of knowledge on which to build sustainable businesses.

Entrepreneurship and how to establish your own business (6th edition) is a foundational book covering the key areas of entrepreneurship and small business development.

The winner of the 2017 Ernest Cole Award is Daylin Paul for his project, Broken Land. The project explores the other side of power. Set in Mpumalanga, home of 46% of South Africa's arable soil, it is also the area where nine power-burning coal stations are active. Paul's work explores the direct impact of fuel-burning coal stations on the local economy, population, farming community and, more broadly, climate change. As Paul says, "These power stations, while providing electricity for an energy-desperate South Africa, also have a devastating and lasting impact on the environment and the health of local people. Mining licences granted conditionally by the South African government are meant to safeguard the ecology and allow local people to benefit from the mineral wealth of the land. But it is clear that these conditions are not being followed and that the health and economic well-being of both the land and its people are being jeopardised. Vast tracts of fertile, arable land are being ripped up, the landscape scarred with the black pits of coal mines while coal-burning power stations are one of the biggest greenhouse gas emitters in the world." The polluting power stations not only contribute to global climate change but, through toxic sulphur effluents, also to the poisoning of scarce water supplies for a range of communities who are dependent on these for their survival. The area has in recent years also been hit by devastating droughts. The power dynamics in the area have in recent times been drawn into the national political arena. The former Glencore coal mines, taken over by Optimum Coal Holdings Limited, a conglomerate owned by the Gupta family, are embroiled in corruption and nepotism scandals that are affecting the very highest levels of the South African government. The aim of Paul's project as he says is "to look at both the macro issues like pollution, poverty and climate change while also personalising the experience of the local people who are on the front lines of this crisis and provide us with a glimpse of what the future could be like for the country and indeed the SADC region."

Die afgelope halfeeu het meer as 15 000 uitgawes van Beeld verskyn met derduisende stories in woord en beeld. Regdeur hierdie 50 jaar is ’n mantra in die redaksie: “Slaan die groot storie hard.” In Beeld 50 vertel dié geliefde koerant se joernaliste hoe hulle juis dit gedoen het deur die dekades en wat hulle steeds bybly van daardie ervaring. Die boek neem die leser op ’n reis deur van die grootste nuusgebeure sedert 1974 en weerspieël die geskakeerde leefwêreld van die Afrikaanse gemeenskap in die noorde van die land.

Beeld is die Suid-Afrikaanse dagblad wat al die meeste as die mooiste aangewys is, daarvan getuig die foto’s, voorblaaie, spotprente en grafika op dié blaaie. Tog is dit nie ’n beste-voetjie-voorsit-soort boek nie, want dis in die eerste plek joernaliste wie se stemme jy hier hoor. Op die ou end is die belangrikste element die leser.

Soos Pieter du Toit in 2014 as nuusredakteur gesê het: “Ons lojaliteit lê by die briefskrywer wat ons kapittel oor ’n onbesonne hoofberig, die intekenaar wat kla oor sy nat koerant op die grasperk en die leser wat dankie sê vir die nuwe Saterdag-Beeld.”

The questions are based on the Income Tax Act 1962, Tax Administration Act 2011, VAT Act 1991, Estate Duty Act 1955 and the Transfer Duty Act 1949, incorporating recent amendments.

Are you ready to rise to the challenge of increasing the metabolic rate and success of your business? The Other End Of The Telescope is a high speed gallop through the absurdities and challenges of getting things done in large companies, and the inherent contradictions in leadership and organisational behaviours that prevent businesses from realising their potential and achieving greater success.

In this collection of thought provoking essays, Ian Russell draws on more than 25 years’ experience of leading and working in large organisations around the world to distil the key themes and challenges confronting big business today. The book tackles key topics such as organisational cholesterol, the loneliness of leadership, human capital strategy failures, performance destroying ‘head offices’ and the ‘myths’ of talent scarcity and the socalled Fourth Industrial Revolution, among others. Each essay pairs a deep understanding of the real world and lessons learned the hard way, with powerful and pragmatic insights on how big business can change the way in which it does things.

Contributions from other notable thought leaders Valter Adão, Richard Mulholland, Happy Ntshingila and Rapelang Rabana add unique voices and insights to Ian’s vibrant and straightforward views. Together they are exactly what is needed to jolt businesses and their leaders into doing things more successfully and thoughtfully. The lightness of Ian’s style makes this a highly readable book, but it does not dilute the impact of his incisive observations and insights.

Passionate, irreverent and challenging, The Other End Of The Telescope will make you think deeply about your business and your career – and your role in both.

We are all on the journey. The hero’s journey is for everyone, and we are the hero in our own story.

Being on the journey is the most human thing we can do – humanity will cease to grow or evolve if we follow the status quo. We live in a world of social media, hyper-connectedness, and convenience, but we are becoming less human the further down the path we go. Stepping into our own journey and finding the guidance and lessons to grow as a person is our destiny. Along the path, we find our mentors and face our trials. We are distracted, and we fail – we are human, after all. In the chaos, we eventually find the balance required to grow. This is a book about facing demons and meeting mages.

The Shepherd and the Beast is about the universal truth that binds us; we are all the same, just on different parts of the same mythological journey.

Tramayne Monaghan went on a journey of heroic proportions, learning how to be a leader from the best and learning lessons from the trials of beasts. Being thrust into leadership positions at a young age, these are the real-life lessons learnt and the steps the reader can take to absorb them.

This is the story of a man trying to find meaning in leading others. This is a story of becoming a leader while discovering the shepherd and the beast …

Herman Mashaba rose from humble beginnings to become one of South Africa’s wealthiest and best-known entrepreneurs, as well as Mayor of Johannesburg.

His remarkable story begins in a small village in Gauteng, where we meet the cocky youngster who refused to settle for a future that offered nothing. Forced to drop out of university, the determined young man fought to establish the first black-owned haircare company in South Africa. Mashaba struggled every day of his life – against apartheid, with its demeaning laws, and against his competitors to grab market share for his business. In the process, Mashaba learnt lessons that few business schools teach today.

This is a story of survival, and of determination in adversity. It is also a love story between Herman and Connie, his wife of 35 years, who embarked on this journey together. Mashaba shows the importance of having a vision, daring to dream it, and then making it happen. This inspiring book will leave you with the question: “If he did it, why can’t I?”

Without much fanfare Ahmed Kathrada worked alongside Nelson Mandela, Walter Sisulu and other giants in the struggle to end racial discrimination in South Africa. He faced house arrest and many court trials related to his activism until, finally, a trial for sabotage saw him sentenced to life imprisonment alongside Mandela and six others.

Conversations with a Gentle Soul has its origins in a series of discussions between Kathrada and Sahm Venter about his opinions, encounters and experiences. Throughout his life, Kathrada has refused to hang on to negative emotions such as hatred and bitterness. Instead, he radiates contentment and the openness of a man at peace with himself. His wisdom is packaged within layers of optimism, mischievousness and humour, and he provides insights that are of value to all South Africans.

Examine the latest practices, trends, and emerging developments as PRINCIPLES OF SUPPLY CHAIN MANAGEMENT: A BALANCED APPROACH, 5E guides you step-by-step through the management of all supply chain activity.

You review issues related to both domestic and global supply chains as comprehensive, one-of-a-kind coverage encompasses important processes in operations, purchasing, logistics, as well as process integration. A balanced approach follows the natural flow through the supply chain. Well-organized chapters demonstrate the practical applications of supply chain management in today's workplace with the help of intriguing SCM Profiles and interesting real business examples.

Relevant end-of-chapter questions, problems, and new cases help you put what you learn into practice as you sharpen your management skills.

With its application-oriented approach, the fifth EMEA edition of Statistics for Business and Economics teaches students the core concepts of statistics in the fields of business, management, and economics, with the needs of the non-mathematician in mind.

The authors interweave statistical methodology with applications of data analysis to enrich students’ understanding of how statistics underpin problem-solving and decision-making. Students develop a computational foundation and learn to use various techniques before moving on to statistical application and interpretation.

At the end of each section, exercises focus on computation and the use of formulas, while application exercises require students to apply what they have learnt to real-world problems.

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.