Introduction to Financial Accounting has been written to address the theoretical aspects of accounting. The book has been written specifically for students who are stuyding Accounting 1.

The South African Law of Persons provides law students with a thorough understanding of the principles of the law of persons.

In a concise and comprehensive manner, the publication includes discussion of the implications of the constitutional principles of the law of persons.

This book introduces students to the distinct legal traditions that make up the South African legal system.

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.

The casebook on the South African law of persons provides clear and concise analysis of the facts and principles enunciated by the courts on the law of persons. It contains commentary and extracts from cases referred to in The South African law of persons.

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.

General Principles of Commercial Law is a concise compendium written specifically for non-law students. Written by experienced commercial law lecturers in the Department of Mercantile Law at the University of South Africa as well as the University of Johannesburg, it has been a prescribed text for undergraduate non-law students at various South African tertiary institutions for the past 32 years.

General Principles of Commercial Law provides students with a succinct exposition of the general principles of commercial law. It covers a wide range of topics influenced by the registration requirements of the Independent Regulatory Board for Auditors.

The tenth edition has been updated to reflect recent statutory and other developments in commercial law and includes:

• A revised chapter 16 on credit agreements to reflect recent amendments to the National Credit Act 34 of 2005, as well as a newly added introduction to the broad framework and aims of the Protection of Personal Information Act 4 of 2013.
• A revised and updated chapter 24 that deals with various aspects and recent developments in banking law, including a discussion of selected aspects of the South African Post Bank Limited Amendment Act 10 of 2023; and the Conduct of Financial Bill, which represents the next phase in the Twin Peaks legislative reform process for market conduct. Chapter 24 now also includes a discussion of the Corporation for Deposit
• Insurance that was launched in 2024, as well as an update of recent developments in the field of stokvels.
• An expanded and updated chapter 25 on methods of payment, which includes a discussion of selected modern types of digital payment and other developments in the sphere of payments, including forex apps; contactless payment or tapping; and cost-effective payment options to local consumers.
• A new chapter 26 on financial technology, that includes a discussion of digital and virtual currencies; cryptocurrencies; blockchain; smart contracts; and fintech and digital and currency regulation in South Africa.
• A new chapter 27 on the important aspect of financial inclusion, including the elements of financial inclusion measures; types of financial exclusion; and legislative and other measures to improve financial inclusion.

The eighth edition of Law of Delict is a comprehensive revision and update of Neethling-Potgieter-Visser Law of Delict (7th edition, 2015) in light of new legal authority and literature which naturally necessitated an adaptation of legal principles and theoretical points of view.

In particular, special attention was given to the continuing debate on delictual principles that has taken place in academic and judicial circles since the appearance of the previous edition, especially on the relationship between wrongfulness, negligence and legal causation.

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.

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.

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.

Managerial accounting and finance are based on the fundamental principles that must be understood, learned and applied if one wishes to succeed in the business world.

This textbook is suitable as the main study reference for Financial Management courses, or the financial management-part of Management Accounting courses, ranging from second-year undergraduate courses (registered at NQF6, level six of the National Qualifications Framework) up to and including postgraduate courses (at NQF8).

The more advanced sections of this book are clearly labelled as such.

A comprehensive Guide to Consolidated Financial Statements.

This publication sets out the principles and conceptual issues of consolidated financial statements, based on IFRS Accounting Standards. It focuses on the principles of control and consolidation techniques in preparing consolidated financial statements for a group of entities (parent and sbusidiaries).

The ongoing international harmonisation and improvements projects have seen a proliferation of revised and re-revised standards, interpretations and exposure drafts. This edition has been updated for all relevant standards.

This book has been compiled to assist students at tertiary institutions in South Africa with their studies in auditing.

Family Law in South Africa, second edition, offers a clear and accessible introduction to the principles of family law in South Africa. The second edition is thoroughly updated and revised to reflect developments within the recent period, and includes a new chapter relating to surrogacy, IVF, and other forms of non-natural reproduction.

This revised edition introduces a more integral and expanded synthesis of common law and African customary law, throughout, and includes a new chapter that discusses customary law rights, responsibilities and ritual pertaining to children.

Where relevant, aspects of legal ethics, social justice, problem solving, and comparative law are foregrounded, at the appropriate level, and critical, reflective and skills-based development is supported by the text’s unique pedagogical design.

Administrative Justice in South Africa 2e offers a clear, comprehensive and applied explanation of the principles and framework of administrative justice in South Africa. The text addresses both judicial and non-judicial means for control and enforcement, as well as procedural aspects of administrative law. Practical in its approach, the text provides valuable focus on the application of principles in case law, problem-solving methodology and specific procedural aspects of administrative justice.

The second edition includes a new, unique chapter that considers the implications of administrative justice for the creation of administrative mandates, as opposed to mere control of administrative action once taken, thus employing administrative justice in a more proactive manner.

The text offers a clear pedagogical framework that develops independent, critical and reflective engagement with the subject matter. A strong conceptual and enquiring approach enriches knowledge and engages re aders in an interactive, topical and challenging manner. Additional, high-value educational resources support learning and teaching, further assisting students to develop the academic skills required to master their studies.

The book is divided into two volumes.

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.

Fundamental Accounting presents the basic yet essential knowledge required or first-year financial accounting courses at universities and universities of technology.

In this eighth edition, the excellent foundations of previous editions have been built on to include:

• Updated legislative compliance chapters aligned to the Companies Act 71 of 2008 and IFRS
• An updated chapter on the framework of accounting with exam-standard questions along with additional questions
• An updated chapter on non-current assets specifically relating to the change in the VAT treatment of transactions
• A chapter focusing specifically on VAT and how the change in the VAT rate will impact all transactions affected by VAT.

It’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.

A comprehensive Guide to Consolidated Financial Statements.

This publication sets out the principles and conceptual issues of consolidated financial statements, based on IFRS Accounting Standards. The accounting treatment of an investor's interests in associates and joint arrangements is covered in Volume 2.

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

From an academic point of view, the publication targets second-year students in the professional accounting programmes at SAICA-accredited universities in South Africa.

Principles of Evidence fifth edition provides invaluable assistance to students, academics and practitioners alike and introduces a decolonial approach to South Africa’s law of evidence.

The book continues to assess the impact of the Constitution on the rules of evidence and analyses the bourgeoning body of case law dealing with the admissibility of evidence. It also considers recent amendments impacting the child witness as well as the presentation of oral evidence more generally and offers a separate discussion on statutory provisions regulating matters as diverse as, for example, sexual history evidence and the admissibility of electronic evidence.

Provides critical commentary and suggestions for law reform.

New Entrepreneurial Law is intended to be an aid to Henochsberg on the Companies Act 71 of 2008. This title is sold as a set accompanied by the Companies Act.