This annual set (Part 2A and 2B for the 2025 academic year) contains international and local standards and legislation on Auditing. It is a clearly structured publication: Volume 2A contains International Audit Standards and Volume 2B contains SAICA and IRBA Pronouncements, Legislation and Governance.

This book was written with the specific purpose of combining in one concise volume the provisions of the Income Tax Act 58 of 1962 as it applies to business activities.
The work is aimed at undergraduate students. It is updated annually and contains the latest legislation.

SAICA Student Handbook Volume 2 (Packaged as Vol 2A and Vol 2B) and focuses on auditing requirements.

Volume 2A contains International Audit Standards and Volume 2B contains SAICA and IRBA Pronouncements, Legislation and Governance.

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.

Auditing Fundamentals in a South African Context: Graded Questions offers a robust stock of applied question material that enables effective learning throughout the undergraduate auditing curriculum.

Testing all concepts from introductory to advanced level, the work provides a broad range of questions that are structured to assess varying levels of knowledge. The text’s helpful guidance feature assists students to independently advance their knowledge and to develop a sound mastery of exam technique, and advanced level questions support effective integration of knowledge.

The third edition of the work includes material that is revised and updated to reflect recent developments within the spheres of ethics and corporate governance. In addition, the work offers a substantial number of new questions relating to substantive procedures for all the major account balances and classes of transactions; in order to support effective, independent learning, this material is su pported with guided, principle-based explanation.

Auditing Fundamentals in a South African Context: Graded Questions is designed to complement the structure and approach of the textbook Auditing Fundamentals in a South African Context, making these ideal companion volumes, whilst also functioning effectively as a stand-alone question book.

The eighteenth 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 in a practical manner. An indication is given when 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

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.

Accounting is a system of gathering, analysing, recording, reporting, and interpreting financial information to make informed business decisions. The accounting discipline is continually changing in response to the external environment and is both stimulating and farreaching. Basic accounting for non-accountants is an introductory text covering financial accounting, cost and management accounting, and financial management.

Basic accounting for non-accountants teaches students financial literacy, a skill that will benefit them in both their personal and professional lives. It includes comprehensive illustrative examples that are easy to understand, with self-test questions and solutions to ensure that concepts are internalised before attempting the end-of-chapter exercises. Contents have been updated in accordance with the relevant accounting standards and accounting environment, and additional end-of-chapter exercises have been provided to ensure that students have sufficient practice to reinforce accounting concepts.

Performance auditing can play a vital role in ensuring that taxpayers' money is spent economically, efficiently and effectively. Yet because it is difficult to explain its complexities to newcomers in the field in a way that makes sense the first time round, and because no two audits are identical, there is little practical guidance on the topic available in South Africa at present. Performance auditing: a step-by-step approach fills this gap. Performance auditing: A step-by-step approach focuses, step-by-step, on those elements that are relevant to all performance audits and can be applied easily and successfully. The second edition includes, among other things, a new section on strategic planning, additional illustrations of planning working papers on efficiency and economy, and updated terminology in line with that used in publications by the Presidency and the National Treasury of the Republic of South Africa. The numerous practical examples and case studies in the book make it ideal for hands-on use as a training guide. Performance auditing is aimed at practitioners, trainers and students in auditing.

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

Hierdie boek is geskryf met die doel om die basiese beginsels en toepassings van rekeningkunde meer verstaanbaar en bruikbaar te maak vir studente wat nie rekeningkunde as skoolvak geneem het nie en ook nie as hoofvak gaan neem nie.

The Guide to International Financial Reporting Standards (IFRS) for Small and Medium Entities (SMEs) has been written to provide an easy-to-read-and-apply practical guide for both practitioners and students of accounting. The textbook combines theoretical aspects and the practical application of financial reporting. It includes numerous illustrative examples and breaks down complicated International Financial Reporting Standards (IFRS) for SMEs to facilitate an easy-to-use-and-apply guide for the small and medium-sized entities.

An easy-to-read, integrated approach to accounting and finance which dispels much of the mystique surrounding these subjects for students and non-financial managers. This edition incorporates changes in legislation and in attitudes towards financial analysis, the interpretation of annual accounts and the use of financial ratios, as well as chapters on the financial planning process, the cost of capital and risk analysis.

Corporate Finance: A South African Perspective explains financial management concepts and practice in an accessible and concise way, while supporting students with plenty of practice examples and illustrations of real-life applications.

The book is aimed at second- and third-year students of financial management who are enrolled in general B.Com degrees or B.Bus.Sci degrees, as well as third- and fourth-year students of financial management at universities of technology. It will also be of value to MBA and postgraduate diploma students taking courses in finance.

New to this edition:

•    Opening and closing case studies and other application examples have been updated with the latest developments or replaced with brand-new case studies and examples.
•    The graded end-of-chapter questions comprising multiple choice questions and longer questions have been revised, and new questions have been added
•    There is a greater focus on the ramifications of risk within the post-pandemic environment.
•    Chapter 1 Introduction to financial management outlines the changes envisioned by the King V Code on Corporate Governance for South Africa.
•    Chapter 2 Financial statements has been updated with the recent changes in Accounting Standards, including IFRS 18 Presentation and disclosure in financial statements.
•     Chapter 3 Ratio analysis includes a section on how artificial intelligence (AI) is transforming financial statement analysis.
•    Data and statistics in worked examples and in the text have been updated throughout the book where applicable.

Table of Contents:

Part 1: Measurement
Chapter 1: Introduction to financial management
Chapter 2: Financial statements
Chapter 3: Ratio analysis
Part 2: Investment decisions
Chapter 4: The time value of money
Chapter 5: Investment appraisal methods
Chapter 6: Estimating relevant cash flows
Chapter 7: Appraising investment risk
Chapter 8: Bond valuation and interest rates
Chapter 9: Share valuation
Part 3: Financing decisions
Chapter 10: Risk and return
Chapter 11: Cost of capital
Chapter 12: Sources of finance and capital structure
Part 4: Dividends
Chapter 13: Distribution policy
Part 5: Working-capital management
Chapter 14: Working-capital management    

Auditing Fundamentals in a South African Context: Graded Questions, Fourth Edition, presents a comprehensive collection of auditing questions designed to support effective learning and application across the undergraduate auditing curriculum. The material is structured to provide practice material at a range of cognitive levels, from foundational understanding to advanced integration of knowledge.

This fourth edition includes new and updated questions, with expanded coverage of contemporary topics such as risk assessment and internal controls in computerised environments. A helpful guidance feature throughout the text supports students in developing independent competency in applying auditing principles.

Designed to complement the structure and pedagogical approach of the companion textbook, Auditing Fundamentals in a South African Context, this question book functions both as an ideal companion volume and as a stand-alone resource for practice and revision.

New to this edition:

Auditing Fundamentals in a South African Context: Graded Questions, Fourth Edition includes new question material for practice and application of theory. This material includes new questions relating to IT auditing, ethics, governance, and other areas of the curriculum

Table of Contents:

Part A The context within which the external auditor operates
Chapter 1: Introduction.
Chapter 2: . Ethics.
Chapter 3: Legal responsibilities of the auditor.
Part B The auditee’s responsibility for financial information
Chapter 4: Basic concepts of governance and internal control.
Chapter 5: Introduction to risks and internal controls in a computerised environment.
Chapter 6: Revenue and receipts cycle.
Chapter 7: Purchases and payments cycle.
Chapter 8: Inventory and production cycle.
Chapter 9: Human resources cycle.
Chapter 10: Investment and financing cycle.
Part C The external audit process
Chapter 11: Overview of the audit process.
Chapter 12: Pre-engagement and planning activities.
Chapter 13: Audit procedures: Essential concepts.
Chapter 14: Audit procedures: Specific considerations.
Chapter 15: Completion of the audit. Chapter 16: The independent review.

Business Accounting and Finance, sixth edition, offers an accessible, concise introduction to management and financial accounting for first-year year business students and those taking non-business degrees.

With a wide variety of real-life examples of well-known brands such as Amazon, Samsung and Bosch, the author introduces relevant issues for accounting such as ethics and corporate governance.

Packed with practical guidance including business scenarios and exercises, this resource will help students develop the skills they need in today's workplace.

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

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.

Core Principles of Accounting – an Introduction aims to provide southern African students with a decolonised teaching and learning experience. While the science behind the discipline of accountancy is complex to decolonise, especially because many countries have adopted the International Financial Reporting Standards (IFRS), an effort has been made by the authors of Core Principles of Accounting – an Introduction to contextualise the study of accounting to a more relatable world view. This is achieved by demystifying the accounting principles thus ensuring that most students can relate to the transactions and the application of the IFRS standard.

Core Principles of Accounting – an Introduction discusses the recent developments in accounting in Africa. The textbook includes the latest definitions in accounting as per the Revised Conceptual Framework of the IASB (2018b). The names and types of businesses, as well as examples and scenarios provided will resonate with South

African students from various backgrounds as they are familiar to the South African environment.

Accounting principles have been simplified to be understandable even to students who did English as a second language. Each chapter begins with a preamble that introduces the concepts or principles discussed in the chapter. The textbook is accompanied by separate suggested solutions to the chapter exercises, extra multiple choice questions to support the students learning process, as well as power point slides to support lecturers.

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"

Our best-selling Accounting 2 guide has now gotten even better, thanks to the latest up-to-date information added to the original text. The new material within this 3-panel (6 page)guide goes further into the various accounting practices that businesses use to keep financially afloat; mathematical equations, charts, and tables are also included in an easy-to-use format.

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"Advances in Accounting Behavioral Research" publishes quality articles encompassing all areas of accounting that incorporate theory from and contribute knowledge and understanding to the fields of applied psychology, sociology, management science, and economics. The series promotes research that integrates accounting issues with organizational behavior, human judgment/decision making, and cognitive psychology. Volume 7 contains papers on a variety of behavioral accounting topics including tax, financial, audit, forensic, and managerial accounting. One paper in the area of taxation is an insightful look at the influence of the earned income tax credit in which the authors collected the data from low-income individual taxpayers. The other taxation paper examines the variables that influence tax professional judgments. This volume also contains a paper examining the behavioral implications of alternative going concern reporting formats, a particularly timely issue as many countries struggle with how to make financial reporting more transparent. Another study examines how forensic experts at professional service firms assess the factors that indicate financial statement fraud. Three research studies examining performance in a managerial setting are also reported. One investigates the differences between individual and collective budgeting decisions with respect to budgetary slack creation and task performance; a second examines conditions that affect budget team performance; and a third examines whether superiors who evaluate the performance of their subordinates consider information asymmetry. The final paper develops an assurance services model that identifies the gaps in expectations between users and providers of assurance services. Overall, these papers provide interesting insight into the problems examined.