Now in its 10th edition, Financial Management is the leading text on the theory and application of corporate finance in southern Africa.

Set against the backdrop of recent developments in financial markets, instruments, and financial theory, the text refers to real-world applications and financial decisions by South African companies.

Advanced Questions on SA Tax is the third and final publication in the Question on SA Tax series designed to provide comprehensive tutorial coverage to taxation students. This book covers advanced topics and integrated questions. Its complementary publications, Introductory Questions on SA Tax and Questions on SA Tax, cover foundational topics and those typically dealt with in the study of tax at an undergraduate level.

This tutorial book includes questions and selected solutions on South African income tax, estate duty and value-added tax. Up-to-date questions are graded, allowing students to develop their abilities from an introductory to an advanced 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.

Tax Law: An Introduction deals with the fundamentals of income tax in a practical and clear manner that makes this book an ideal tool for tax teachers. Written for students, this much-needed textbook simplifies complex concepts and avoids unnecessary jargon as it explains the key objectives and principles of taxation. The book sheds light on contemporary South

African tax law and the most important tax cases. It covers the process of tax collection as well as the interpretation of tax legislation.

Tax Law: An Introduction is intended to ease the teaching and understanding of an often-daunting subject. The book includes a link to the relevant Acts for easy access by students.

Business is a cut-throat environment. Even with an excellent idea or brilliant marketing plan, there is no guarantee of success. Besides having innovative ideas and the willpower to succeed, you need sound management and business skills, and you need to know how to apply the best business practices, whether you are an entrepreneur or professional manager.

A business is fundamentally a cash-oriented process. This means that its ideas, image or products, no matter how remarkable, are still not as important as the ability to earn an income to stay afloat and have a reliable and accessible cash flow. A manager must be able to keep track of all income, expenses, assets the business owns and the cash flow. Poor fiscal management and inadequate accounting practices produce weak or incorrect information, preventing management from making well informed decisions or adapting adequately to changes in the environment.

Basic Financial Management is written to answer the question: What does ANY manager or entrepreneur need to know to guarantee sound financial management?

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

Introductory Questions on SA Tax 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 valueadded tax.

Up-to-date questions are graded, allowing students to develop their abilities at an introductory level.

Personal Financial Management provides an excellent and holistic structure for planning and managing your personal finances.

Everything you need to know in order to make informed decisions about any and every aspect of your finances is contained in the nine key personal financial planning areas: career, income tax, estate, investment, protection, credit, healthcare, retirement and emigration planning.

Ultimately, we all hope for financial independence after retirement, and how you plan and manage your finances in any one of these key areas can have far-reaching positive or negative implications for your future.

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.

Questions on SA Tax is the second publication in the Questions on SA Tax series designed to provide comprehensive tutorial coverage to taxation students. This book covers foundational topics and those typically dealt with in the study of tax at an undergraduate level.

Questions on SA Tax is the second publication in the Questions on SA Tax series designed to provide comprehensive tutorial coverage to taxation students. This book covers foundational topics and those typically dealt with in the study of tax at an undergraduate level.

This tutorial book includes questions and selected solutions on South African income tax, estate duty and value-added tax.

Up-to-date questions are graded, allowing students to develop their abilities from an introductory to an advanced level.

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

This book introduces the fundamentals of financial mathematics.

It begins with a discussion of simple and compound interest and then establishes the important concepts of effective and equivalent effective interest rates. Subsequent chapters discuss the applications of annuities to practical problems regarding the saving of money and repayment of loans. The notion of using net present value and internal rate of return to distinguish between two different investment opportunities is presented.

The concluding chapters of the book take a brief look at the use of differential and integral calculus in financial mathematics. Each chapter includes numerous worked examples that are solved with the aid of a financial calculator where applicable.

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.

Tax Law: An Introduction deals with the fundamentals of income tax in a practical and clear manner that makes this book an ideal tool for tax teachers.

Written for students, this much-needed textbook simplifies complex concepts and avoids unnecessary jargon as it explains the key objectives and principles of taxation. The book sheds light on contemporary South African tax law and the most important tax cases. It covers the process of tax collection as well as the interpretation of tax legislation.

Tax Law: An Introduction is intended to ease the teaching and understanding of an often-daunting subject.

This book of questions, exercises and problems has been prepared to accompany the textbook, A Concepts-based Introduction to Financial Accounting, by David Kolitz. It has corresponding chapters for ease of reference. Questions, Exercises and Problems in Financial Accounting can also be used independently of the Kolitz text as a tutorial tool for financial accounting courses at a tertiary level.

The questions are multiple choice and ensure understanding of a topic before moving on to the exercises and problems. The exercises are generally shorter and less complex than the problems, and can be used to develop proficiency in a topic in which students are expected to reach the standard of the problems. Where the level of the course dictates, the exercises can be used instead of the problems. The problems are longer and more complex in nature, requiring an in-depth understanding of the topic.

In addition, there are three revision sets (after chapters 10, 16 and 21) which provide comprehensive coverage of material covered in earlier chapters. These are also excellent exam preparation material.

The third edition of Cost and Management Accounting: Operations and management is a southern African text, which supports the latest curriculum offered by the major accounting professional bodies and higher education institutions. Its carefully developed pedagogical approach, offering a balance between the technical and the conceptual, combined with its focus on the requirements of professional bodies, gives students a solid exposure to the cost and management accounting profession. Retaining its student-friendly writing style and practical approach, it is the ideal text for students who are studying cost and management accounting across a variety of levels, from introductory through to advanced, undergraduate and postgraduate. It will help students understand the more complex areas of cost and management accounting and simplifies the learning process.

Why is the South African banking industry regarded as one of the best in the world? How is it structured? How did it avoid collapse during the global financial crisis of 2007-2009? Bank Management in South Africa: A risk-based perspective is the first textbook for the South African market to answer these questions. It provides a comprehensive overview of the way banks and their financial risks are managed. The book is divided into five parts: Part One introduces the business of banking by discussing the evolution of financial intermediation theory; Part Two deals with the structure, history, performance and regulatory environment of the South African banking industry; Part Three considers how banks report and measure their performance; Part Four focuses on how banks identify, quantify and manage financial risks; Part Five deals with the management of the asset book, liability book and, importantly, the capital adequacy requirements set by the Basel Committee on Banking Supervision.

Assurance, risk and governance: An international perspective provides a comprehensive reference for students of assurance practices and practitioners.

The book explains the technical functioning of assurance processes at an advanced level using a principles-based approach aligned with International Standards on Auditing.

This is complemented by a review of the leading academic research to provide readers with an easy-to-understand overview of the latest developments in external audit and related assurance services.

Mastering Group Financial Statements Volume 1 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. The publication gives detailed explanations and numerous practical worked examples, to provide readers with a comprehensive overview of the principles and concepts of International Financial Reporting Standards (IFRS) that underlie group accounting. It therefore serves as a roadmap for preparing group financial statements in varying scenarios in accordance with IFRS.

Volume 1 deals with the principles of control in IFRS 10, addresses the key disclosure requirements of group financial statements, explains the basic concepts of business combinations, and covers in detail the principles and procedures for consolidating subsidiaries.

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

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.

Public Finance Fundamentals, now in its third edition, aims to facilitate and advance the learning of the fundamentals of public finance, the basic tenets that apply even as the social, political and legislative environments of organisations shift over time.

The idea of the book is to equip readers with long-lasting knowledge, skills, and analytical tools to successfully tackle various types of organisational, institutional and public sector dynamics, by giving them an understanding of financial management concepts, principles, theory, and policy.

This third edition of Public Finance Fundamentals expands the scope of the previous editions to cover contemporary concerns and debates emanating from emerging economic and financial trends in many developing countries, including South Africa.

Now in its 9th edition, Financial Management is the leading text on the theory and application of corporate finance in southern Africa.

Set against the backdrop of recent developments in financial markets, instruments and financial theory, the text refers to real-world applications and financial decisions by South African companies.

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.

Cost and Management Accounting is a comprehensive resource intended for courses which cover the fundamentals of this subject.

The content is aligned to the latest curriculum of the major management accounting professional bodies, and deals with the basic concepts and techniques for the identification and control of costs, as well as general cost management. Cost and Management Accounting has a strong southern African perspective and covers current issues on each topic.

Key Features/ Benefits:

• Contextualises the South African experience
• Offers the latest developments in management accounting
• Extensive support materials include solutions to exercises, PowerPoint slides, and additional questions and answers.
• Written using accessible language and engaging formats.
• Case studies, theory review questions, test-yourself questions, and detailed end-of-chapter exercises to encourage self-study.

This introductory textbook to Business Management covers all the topics most important to those interested in the business world and managing businesses in South Africa, Africa and globally.

They include:

• General management, including planning, organising, leading and control
• Financial management
• Operations management
• Purchasing
• Logistics and supply chain management
• Management Information Systems
• Marketing management and public relations
• Human resource management.

The book also covers the business environment, entrepreneurship, business ethics and contemporary trends in 4IR relevant to management. It has been written by distinguished authors, all experts in their respective fields from various universities and the private sector, who share their knowledge and experience with a theoretically sound but practical approach. The intended readers are undergraduate students studying Introductory Business Management as part of a degree or diploma at a university, university of technology or private college.