For over forty years, Management and Cost Accounting has helped learners master the intricacies of accounting through a successful blend of theory and practice.

The Student Manual is a practical companion to the corresponding South African edition, Management and Cost Accounting in South Africa, featuring a wealth of questions for each chapter topic which empower students to practise and reinforce key concepts of management and cost accounting using South African examples and currency.

This title is meant to convey the emphasis which is now placed on the valuable contents of the safe (the information) rather than just on the safe in which those contents are stored (the computer).

It should also convey to potential readers the impact of information communication technologies on the law, the increasing importance of telecommunications law and legal aspects of electronic commerce and the convergence between these fields and IT law.

The Law of Business Structures provides a comprehensive but simplified treatment of the different types of business structures in South African law. Partnerships, business trusts, close corporations and companies, whether large or small, whether profit-making or non-profit-making, are discussed. This includes modern corporate governance best practices and even an updated analysis of insider trading and market manipulation. The proposed new Companies Amendment Bill of 2021, which was published when this new edition was nearing completion, is also discussed wherever relevant.

In the nine years since the publication of the first edition of The Law of Business Structures, there has been extensive judicial development of many provisions of the Companies Act 71 of 2008. This second edition has been updated to include a discussion and analysis of the leading cases on the subject. Much of the material on this subject, particularly company law, has been updated. The prime, original aim of keeping complex theoretical analysis and debate to a minimum has been retained.

A highlight of this book is that legal doctrines and principles are expounded in a lucid and coherent way and stated, wherever possible, in simple terms.

South African Constitutional Law in Context (2nd Edition) 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.

The second edition is developed to ensure greater accessibility, clarity and depth of understanding. The work engages with the many developments, debates and issues that have emerged within the recent period, including discourse and debates relating to the merits of constitutional supremacy, transformative constitutionali sm, and constitutional protection of private property.

This book deals comprehensively with the areas of law applied in the commercial sphere.

Topics include the general principles of the law of contract, nominate contracts, e-commerce, fintech and financial law, tax law and insolvency law.

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.

This criminal law casebook contains excerpts from the most important South African judgments on criminal law. Some shorter judgments are printed in full. Each case is preceded by a brief summary of the facts in the law followed by a note explaining the importance of the judgment. Afrikaans judgments are translated into English. The book also contains an introduction explaining the meanings of important concepts and expressions found in judgments. This is of great value to students who are inexperienced in reading judgments. The four previous editions of this casebook have proven to be an ideal and necessary aid in the study of criminal law.

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.

The South African Law of Evidence is the authoritative and comprehensive guide to the law of evidence in South Africa, combining the received wisdom of the past with the imperatives of the 1996 Constitution, and includes more in-depth discussion of such topics as hearsay, admissions and confessions, and privilege.

Constitutional jurisprudence and extensive use of comparative international case-law and literature broaden your understanding of the theory underpinning the nature and problem of proof plus this 3rd edition is more up-to-date and comprehensive.

This book is aimed at all involved in the study and practice of labour law, including non-law students and practitioners.

A Practical Guide to Labour Law is aimed at and can fruitfully be used by all involved in the study and practice of Labour Law. For non-legal students this book should suffice as a primary source for their studies; the studying of decided cases will not only be interesting, but will also improve their insight.

Healthcare delivery in the 21st century has become increasingly complex and demanding . Clinical consultations frequently raise scientific, ethical and legal challenges. While scientific issues may be resolved using an evidence-based medicine (EBM) approach, ethical theory is needed to justify decision making in the face of ethical conflict. Medical ethics, law and human rights: a South African perspective provides the conceptual background and analytic skills necessary to assist with the resolution of ethical dilemmas encountered in the South African healthcare environment. Medical ethics, law and human rights: a South African perspective uses case studies to help the healthcare team to identify and analyse ethical, moral and value concepts, and to apply these to scenarios that they may encounter on a daily basis. Part 1 explores theories and principles of ethics (including African philosophy), introduces medical law, discusses health and human rights, and also makes the transition from theory to practice. Part 2 looks at specific topics in healthcare that raise challenges from an ethics perspective - HIV/AIDS, use of social media, euthanasia, human reproduction, genetics and genomics. In view of the increasing emphasis on ethical considerations in healthcare from the Health Professions Council of South Africa (HPCSA), coupled with the rising incidence of litigation in healthcare, Medical ethics, law and human rights: a South African perspective is essential reading for health science, law and philosophy students as well as practising healthcare professionals.

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.

This book is focused on a broader approach for all assurance providers (including both internal and external auditors) and addresses various advanced concepts that assurance providers need an understanding of.

This book deals with the core aspects of intellectual property law and covers developing aspects drawing attention internationally and locally.

This work offers a systematic and comprehensive insight into all the mainstream aspects of intellectual property protection. Local and international instruments are examined and balanced against human rights in general and more specifically the rights enshrined in the South African Bill of Rights.

The SAICA 2025 Vols 1-3 annual titles were printed in December 2024. The IFRS Foundation in the UK issued a new IFRS 18 statement.

This will not form part of the Vol 1 set and will be issued in a separate standalone publication.

Includes presentation and disclosure in financial statements and illustrative examples.

This work is aimed at non-law students and covers legal issues normally relevant for such students.

This work is the English rendition of Besigheidsreg. Like its Afrikaans counterpart, it is aimed at non-law students and owes its existence to the need for a less comprehensive and affordable students' handbook dealing with all the legal issues normally relevant for such students.

This book is the 5th edition of Labour Law Rules, which was first published in 2012. This now entrenched labour law text has been updated to reflect the law as of September 2025.

The book retains an easy to read and accessible approach. It presents a clear discussion of relevant labour, employment equity, social security and related legislation. As with previous editions, this book brings law and practice together.

The text is augmented with diagrams, examples and case law, to bring a better understanding of applicable principles and concepts.

English For Law Students has been written by experts in communication and aims at encouraging dialogue and interaction between lecturer and student. The methodology used is not only useful to law students but also to those lecturers who do not have a legal background.

This third edition has been updated and includes an audio CD, containing exercises for listening practice, aimed at developing and refining note-making skills.

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

Workplace incidents and accidents affect businesses long after the incidents occur. The interruption of busi­ness activities and running equipment results in financial loss. Injuries suffered by people damage a business’s image and competitive edge, and demotivate employees.

By approaching safety risks in a measured, responsible manner, safety professionals and business owners can mitigate the occurrence of incidents and prevent them from happening in the workplace.

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.

Financial Accounting: An Introduction 6th edition is aimed at first-year students following courses in financial accounting at universities and universities of technology. The book offers chartered accounting stream students a strong framework in preparation for further studies in accounting, and benefits students on a general accounting stream.

The book demonstrates both the reasons for, and the methods of, recording and reporting information, making each concept more relevant to students. Interest is also engaged using a unique narrative approach to tell the story of accounting. Each accounting concept is introduced through a problem to be solved by the central character, a young entrepreneur.

Appropriate solutions to these problems are provided as guidance to students.

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.