This workbook has been written for students to provide the maximum examples of questions on most tax topics.
It is an annual publication and up-to-date with the latest legislation. Separate solutions are available.

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.

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.

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.

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.

South African Constitutional Law In Context offers a comprehensive, clear, and concise introduction to the study of South African constitutional law.

Situated within a framework of historical, political, social and economic context, the text invites readers to discover the meaning, operation and effects of the South African Constitution, and to understand its critical importance and potential.

The text balances an accurate description of the most authoritative interpretation of the constitutional text with a critical and enquiring approach, providing depth and diversity of perspective, and engaging readers in an interactive, topical and stimulating manner.

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 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.

This publication covers Financial Accounting and Reporting Practice.

The focus is on accounting standards, interpretations and updates issued by the IASB. It is aimed at the under- and postgraduate student, practising accountants, financial analysts, credit providers and the wider business community. Each chapter includes practical examples, with journal entries where appropriate, that demonstrate the more important principles.

The objective of this book is to simplify the understanding and application of tax legislation in a South African context for both students and general tax practitioners. This work is updated annually with the latest legislation.

The aim of this work remains to set out the basic principles of South African private law systematically, in clear unmistakable language, and as comprehensively as is possible in a single volume. Over the years, Wille's principles has appealed to judges, practitioners and students alike, and this edition is also written with the needs of these groups in mind. This edition, of which Dale Hutchison was general editor, was a notable success in this regard, and we have sought to follow its example of balancing the retention of the basic structure of the work with innovation in the treatment of its subject matter and the dissemination of original research. We have nevertheless as far as possible maintained the very useful practice in previous editions of citing the older, original authority for a proposition alongside contemporary sources. Many of the changes were necessitated or inspired by the Constitution, which has radically altered the foundations of our legal system. The impact of the Bill of Rights on private law has been significant and is growing, via both the horizontal application of fundamental rights and their legislative implementation and elaboration. This is reflected in the structure and content of the new introductory general part as well as in the text of virtually every chapter. Importantly, the constitution has given new prominence to indigenous customary law, and in this edition we have sought, where possible in and relevant for a work of this nature, to reflect its status as equal partner of the common law. This has led to major changes in almost all of the chapters on Persons and the Family. The frequency of far-reaching judicial changes to the law combined with the uncertainties of legislative timetables to necessitate several significant revisions during the final stages of preparation for publication.

The book is divided into two volumes.

Volume 2 covers some management accounting principles such as budgets and the analysis and interpretation of financial statements. It introduces the reader to com­panies and discusses ordinary shares and different types of preference shares, the calculation of dividends in respect of the different share types, conversions and debentures issues at par, at a discount and at a premium.

South African Family Law provides law students and practitioners with a thorough understanding of the principles of family law.

In a concise manner, the publication also includes discussion of the implications of the Constitution for Family Law.

Principles of Management Accounting: A South African Perspective 3rd Edition is an accessible principles-and-concepts-based text aimed at undergraduate students of management accounting at universities and universities of technology. Sections integrating topics from groups of preceding chapters provide advanced reading for Honours and MBA level students. The book covers the management accounting syllabus of the South African Institute of Chartered Accountants (SAICA). In doing so, it also covers most aspects of the syllabi of the relevant papers of the Chartered Institute of Management Accountants (CIMA) and the Association of Chartered Accountants (ACCA).

Interpretation of statutes is about understanding enacted law-texts, that is, making sense of the legislative scheme applicable to the situation at hand. Statutory Interpretation: An Introduction for Students aims to teach students to interpret and apply legislation within the total legal environment.

Part 1 (‘Statute law’) introduces students to the different types and categories of legislation, the structural components of legislation, the sometimes confusing ‘codes’ used in legislative texts, and the challenges of applying old order legislation together with new legislation. Part 2 (‘How legislation is interpreted’) comprises a chapter on the theoretical foundations of interpretation and an overview of the basic approaches to statutory interpretation in South Africa, and a chapter dealing with the practical application of the rules of interpretation. Part 3 (‘Judicial law-making during interpretation, and peremptory and directory provisions’) deals with day-to-day applications, and Part 4 is a basic introduction to constitutional interpretation. Students are also introduced to less well-known aspects of statutory interpretation, such as deeming clauses, the suspension of legislation, sunset clauses, legalese, and the counter-majoritarian difficulty.

The 6th edition of Statutory Interpretation: An Introduction for Students is a user-friendly introduction to the basic principles of statutory interpretation. It is aimed mainly at undergraduate students, but practitioners will also find it useful. The rules and principles of statutory interpretation are explained using hypothetical situations and practical examples from case law and legislation.

The fourth edition of Principles of Evidence strikes a balance between the theory of the law of evidence and its practical application. This edition continues to assess the impact of the Constitution on the traditional Anglo-South African law of evidence, especially with regards to the admissibility of unconstitutionally obtained evidence. It further discusses the statutory provisions regulating diverse matters such as sexual history evidence and the admissibility of electronic evidence.

This book includes a practical analysis of statutes that impact on civil procedure and relevant case law. A set of precedents can be downloaded in electronic format.

This publication was developed to provide undergraduate law students and newly qualified practitioners with an easy to follow guide through the intricacies of South African civil procedure in the High Court and the Magistrates' Courts. Procedures are logically set out chapter by chapter for ease of reference and understanding.

Complex procedures are set out in diagrams throughout the text and an annexure contains additional procedures and basic precedents.

Students will find this book invaluable in their study of Criminal Procedure. It introduces readers to the fundamental principles and values underlying this field of law and guides them systematically through the rules of procedure that apply in criminal cases.

Criminal Law in South Africa 4e offers a clear, comprehensive and applied explanation of the principles of criminal law in South Africa. This fourth edition text is revised and updated to reflect the extensive developments in South African- and international criminal law during the recent period.

The text addresses the general principles of criminal law, as well as the elements of specific common law crimes and statutory offences. It includes discussion of organised and commercial crime, and international criminal law, as well as a chapter that broadly outlines the South African criminal procedure system. Legal theory is presented in light of the influence of the Bill of Rights, comparative law perspectives, international and transnational law, and the emerging decolonisation debate.

A wealth of discussion points within the text offer critical perspective and analysis of moot and contentious issues. In a critical yet accessible manner, the text considers various developments that affect law reform, for example: constitutional aspects of the disciplinary chastisement of children, consent in the context of sexual offences, youth as a factor in determining criminal capacity, the scope of the crime of public violence, and the impact of cyber criminality on general principles and specific offences.

Designed to support understanding, the text succinctly explains criminal law principles with numerous case illustrations, and balances theoretical depth with a focus on the application of principles. This approach is supported by an annexure that demonstrates a methodology for solving problems in criminal law.

Criminal Law in South Africa 4e serves as core material for courses in criminal law, at the undergraduate level of the LLB programme. Additional teaching presentation and assessment resources are available to support teaching and learning.

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.

A proper grasp of the law of insolvency can be acquired only by reading and digesting a sizeable volume of case law. This text, designed to complement Hockly's Insolvency Law, allows students and practitioners to come to terms with a broad range of insolvency cases.

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.