his 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.

It contains changes to statements and legislation up to June 2018.

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.

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.

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 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.

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.

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 book has been designed to meet the needs of students studying financial accounting at a second year, third year or intermediate honours level. It can be successfully used with the accounting textbook Gripping GAAP.

Cornerstones of Managerial Accounting, South African Edition delivers a unique learning system that is integrated through the entire managerial accounting journey - ensuring students will leave the course with the knowledge they need to be successful business leaders.

Aligned with South African managerial accounting guidelines, standards and regulatory concepts and includes South African examples and case studies, and general contextualisation.

Corporate Finance: A South African Perspective 3e 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. Corporate Finance: A South African Perspective 3e 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.

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).

The specific purpose this book is to combine in one volume the provisions of the Income Tax Act 58 of 1962, as it applies to individuals and businesses for the year of assessment ending 28 Feb.

It is written for undergraduate students using simple language and the relevant sections of the Act are provided and explained in simple terms.

An introductory title for accounting students.

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

The fifth edition of Financial Accounting: IFRS® Principles is a concepts-based South African text that assumes a basic knowledge of financial accounting, and then helps readers understand and apply the International Financial Reporting Standards (IFRS® Standards).

It also references the IFRS for SMEs® Standard, which is applicable to small and medium-sized enterprises. The book has been updated to bring it in line with the 2018 Conceptual Framework. It has been revised to be more accessible, and now includes simpler, more concise explanations, conceptual diagrams and additional worked examples.

The pedagogy of the book supports the development of crucial strategies and sound financial reporting knowledge, providing an excellent balance between theory, practice and strategy. It is suitable for second and third-year courses in financial accounting on the Chartered Accountant or General Accountant stream at universities as well as universities of technology.

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.

For over thirty-five years, Colin Drury’s Management and Cost Accounting has successfully blended theory and practice. Established as the leading text in the field, it helps students learn the key concepts and processes of management and cost accounting.

Now in its twelfth edition, the text retains its trademark clear and accessible style, covering everything students need to know for their management accounting career and professional exams. Every chapter includes an “Employability Skills” question, review problems from accounting examination bodies and recent real-world examples of well-known international organizations such as Netflix, Amazon and Apple.

This edition includes new chapters on data analytics and environmental management accounting as well as expanded coverage of strategic performance and cost management, value creation and quality management. Drawing on his extensive experience, Mike Tayles continues to comprehensively revise Colin Drury's text.

The questions in this book are grouped according to the various topics covering the different stages of the audit process.

To enhance the value of the book and to make it more useful, it was decided to include answers to all the questions in the text.

Hiedie handboek is gebaseer op die opvoedkundige vereistes van die Suid-Afrikaanse Instituut van Geoktrooieerde Rekenmeesters vir toelating tot ATB (Aanvanlike Toets van Bevoegdheid (of in Engels “Initial Test of Competence” (ITC)) van die Kwalifi­serende Eksamen van die SAIGR. Dit bevat wysigings aan standpunte en wetgewing tot en met Junie 2018.

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.

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.

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.