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SAICA ITC and CTA

Notes for management accounting, financial accounting and auditing as part of UNISA’s CTA Level 2. (Can also be used for Level 1)

50 items

Summary Audit Process: Performing (SAICA ITC and CTA)

(2)
$3.11

1x sold

- General controls - Application controls - CAATs - Masterfiles - Controls over EFTs - When to test controls

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Summary Audit Process: Planning (SAICA ITC and CTA)

(2)
$3.11

1x sold

- Obtaining an understanding of the entity - Developing the audit strategy - Developing the audit plan - Materiality - Risk of material misstatement at the assertion level for inventory - Risk of material misstatement at the overall financial statement level due to fraud and due to error - Overall ...

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Substantive Procedures (SAICA ITC and CTA)

(0)
$3.11

Substantive procedures for: - Estimates - Subsequent events - Related Parties - Provisions and Contingent Liabilities - Going Concern

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Summary General Substantive Procedures (SAICA ITC and CTA)

(0)
$3.11

14x sold

General substantive procedures

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Summary Audit Process: Preliminary Engagement Activities (SAICA ITC and CTA)

(2)
$3.11

- Pre-conditions for an audit - Reasons not to accept an engagement - Acceptance and continuance procedures

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Summary Transfer Pricing (SAICA ITC and CTA)

(1)
$0.00

22x sold

- Minimum Transfer Price - Maximum Transfer Price

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Summary Capacity Constraints (SAICA ITC and CTA)

(1)
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21x sold

Format for a capacity constraint question

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Summary Relevant Costing (SAICA ITC and CTA)

(1)
$3.11

Formats for relevant costing: - Make/Buy decision - Discontinuation - Sell/Process Further - Special Pricing/Once-off sale - NPV

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Summary Standard Costing (SAICA ITC and CTA)

(1)
$3.11

2x sold

- Material variances including journals - Example to illustrate yield and mix material variance - Direct labour variances including journals - Variable overhead variances (varies with units and hours) and journals - Fixed overhead (absorption) variances and journals - Sales variances and journal...

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Summary Divisional Performance Measures (SAICA ITC and CTA)

(2)
$3.11

- Residual Income including advantages and disadvantages - Return on Investment including advantages and disadvantages - Return on Invested capital including advantages and disadvantages - Economic value added with format, notes and advantages and disadvantages

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Summary Budgets (SAICA ITC and CTA)

(2)
$0.00

17x sold

Formats for: - Sales Budget - Production Budget - Direct Materials Usage Budget - Direct Labour Budget - Factory Overhead Budget - Selling and Admin Budget - Departmental Budget - Cash Budget - Master Budget

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Summary Joint and By-Product Costing (SAICA ITC and CTA)

(0)
$3.11

Example showing: - Physical Measures Method - Sales Value at Split-Off Method - Net Realisable Value Method - Constant Gross Profit Percentage - Optimal Production Plan

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Summary Process Costing and Job Costing (SAICA ITC and CTA)

(0)
$3.11

- Quantity Statement for FIFO and Weighted Average - Production Cost Statement - Allocation of Normal Loss - Allocation Statement - Job Costing

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Summary Management Accounting Costing Formulae (SAICA ITC and CTA)

(2)
$0.00

20x sold

- Learning curves - Break-even point - Multiple product break-even - Change-over point - Margin of safety - Operating Leverage

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Valuations and Mergers and Acquisitions (SAICA ITC and CTA)

(2)
$3.11

2x sold

- Entity-level premiums and discounts - Owner-level premiums and discounts - Earnings multiples and when they can be used - Price/Earnings multiple valuation method - Market Value of Invested Capital/Earnings before interest, tax, depreciation and amortisation valuation method - Price/sales multiple...

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Summary Business in Difficulty (SAICA ITC and CTA)

(0)
$0.00

18x sold

- Description of business in difficulty - Financial indicators - Re-organisation (business rescue)

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Summary Hedging (SAICA ITC and CTA)

(0)
$0.00

20x sold

Summary of internal and external hedging techniques used to hedge currency risk and interest rate risk. These notes include basic descriptions of the techniques and steps.

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Summary Foreign Investment (SAICA ITC and CTA)

(0)
$0.00

21x sold

- Foreign investment - Foreign financing - Interest rate parity - Purchase power parity

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Summary Working Capital (SAICA ITC and CTA)

(0)
$3.11

- Forecasting working capital requirements example - Debtor management - Creditor management (including the cost of not taking the discount) - Inventory management (including optimal reorder point and optimal reorder quantity)

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Summary Management Accounting: Finance (SAICA ITC and CTA)

(0)
$3.11

- Diagram showing the difference between short-term and long-term markets - Difference between IRR and NPC - Notes on how to deal with a leasing question - Notes on a discussion question regarding the differences between debt and equity financing - Format for a loan NPC/IRR question

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Tax Case Law (SAICA ITC and CTA)

(0)
$3.11

Case law for both gross income and general deduction formula.

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Summary Capital Investment Appraisal (SAICA ITC and CTA)

(0)
$3.11

- Payback period (including advantages and disadvantages) - Discounted payback period - Net present value (including reasons why it is a superior appraisal model and decision criteria - 'Annual equivalent', 'Replacement chains' and 'NPVI index') - Internal rate of return (including decision criteri...

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Summary Strategy and Governance and Risk Management (SAICA ITC and CTA)

(1)
$0.00

28x sold

- Steps to implement a strategy - Key building blocks of a business model - Risk management

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Summary IAS 7: Consolidated Cash Flows (SAICA ITC and CTA)

(1)
$3.11

- Cash flows from operating activities: Direct Method - Cash flows from operating activities: Indirect Method - Disclosure of continuing and discontinued operations on the face of the cash flow statement - Disclosure of continuing and discontinued operations in a note to the financial statements - C...

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Summary IAS 21: Foreign Exchange (SAICA ITC and CTA)

(0)
$3.11

- Presentation: Statement of changes in equity - Analysis of owner's equity for a foreign operation - Pro-forma consolidated journal entries

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Summary Weighted Average Cost of Capital (SAICA ITC and CTA)

(2)
$3.11

Format for the calculation of WACC and the calculations for each component of the WACC, including: - Redeemable, Non-redeemable and convertible preference shares - Redeemable, Non-redeemable and convertible debt - Equity based on both the gordon's growth model and CAPM model

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Summary IAS 24: Related Parties (SAICA ITC and CTA)

(0)
$0.00

16x sold

Disclosure for related parties

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Summary Change in Ownership (SAICA ITC and CTA)

(3)
$3.11

1x sold

Pro-forma consolidation journal entries and calculations for: - Subsidiary to IFRS 9 - IFRS 9 to subsidiary - Subsidiary to associate - Subsidiary to greater subsidiary - Subsidiary to smaller subsidiary - IFRS 9 to associate - Associate to IFRS 9 - Associate to Subsidiary

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Summary IFRS 11: Joint Arrangements

(1)
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17x sold

- Diagram to determine joint control - Classification of joint arrangement diagram

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IFRS 15: Revenue (SAICA ITC and CTA)

(1)
$3.11

4x sold

- Identifying a contract - Identifying performance obligations - Determining transaction price - Variable consideration - Sale with a right of return - Warranties - Significant financing component - Non-cash consideration - Consideration payable to customers - Diagram showing how to determine if a...

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Summary IAS 28: Investment in Associates and Joint Ventures (SAICA ITC and CTA)

(1)
$3.11

- Analysis of owner's equity - Disclosure: Interest in joint venture - Disclosure: Investment in associate - Associate/Joint venture: Intra-group transactions journal entries (Upstream and Downstream) - Joint operations: Journals

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Summary IFRS 3: Business Combinations (SAICA ITC and CTA)

(1)
$3.11

- Comprehensive analysis of owner's equity: ordinary shares - Analysis of owner's equity: preference shares - Pro-forma consolidated journal entries - Journals for an intra-group lease - Intra-group transaction journals - Disposal of subsidiary note

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IAS 37: Provisions, Contingent Liabilities and Contingent Assets (SAICA ITC and CTA)

(1)
$3.11

- Disclosure - Definition and application of a provision - Contingent Liability definition and application - Contingent Asset definition and application - Reimbursements - Future operating losses - Onerous Contract (including diagram) - Restructuring

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Summary IAS 19: Employee Benefits (SAICA ITC and CTA)

(0)
$3.11

1x sold

- Statement of Financial Position including aspects of employee benefits - Disclosure for employee benefits - Short-term employee benefits - Termination benefits - Post-employment benefits - Deferred Tax - FIFO and LIFO method of valuation for leave

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IFRS 10: Consolidated Financial Statements (SAICA ITC and CTA)

(2)
$0.00

21x sold

Theory describing how to determine if an investor has control.

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Summary IFRS 16: Leases (SAICA ITC and CTA)

(2)
$3.11

- Journals: Lessee - Calculations: Lessee - Disclosure: Lessee - Lessee: VAT financing journals and calculations (including tax effect) - Lease modification diagram - Lease modifications for short-term lease - Operating lease journals for lessee - Theory on identifying, measuring and recording a le...

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IAS 40: Investment Property (SAICA ITC and CTA)

(0)
$0.00

24x sold

- Disclosure -Definition - Initial Measurement - Subsequent Measurement - Transfers

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Summary IFRS 5: Non-Current Assets Held for Sale and Discontinued Operations (SAICA ITC and CTA)

(0)
$3.11

- Disclosure for Non-Current Assets Held for Sale - Disclosure for Discontinued Operations - Journals for an asset group impaired before held for sale - Journals for an asset group impaired after held for sale and an asset withdrawn from the asset group - Journals for non-current assets held for d...

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Summary IAS 36: Impairment (SAICA ITC and CTA)

(0)
$3.11

1x sold

- How to calculate impairment - How to calculate Fair value less costs to sell - How to calculate Value in use - Layout for impairment questions - Example of an impairment question - Example of impairment of Non-controlling Interests

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IAS 38: Intangible Assets (SAICA ITC and CTA)

(1)
$0.00

21x sold

Notes on different types of intangible assets, disclosure and notes on calculations.

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IAS 16: Property, Plant and Equipment (SAICA ITC and CTA)

(0)
$3.11

1x sold

The notes contain: - Disclosure for Property, Plant and Equipment - Initial Costs - Subsequent Costs, including: costs of day-to-day servicing, replacement components and inspection costs - IFRIC 1: Dismantling/Decommissioning Costs, inlcuding journals - Calculation for the change in useful life...

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IFRS 2: Share-Based Payments (SAICA ITC and CTA)

(1)
$3.11

2x sold

Notes on IFRS 2 covering: - Equity-settled share-based payments - Cash-settled share-based payments - Choice of settlement with the counter-party - Choice of settlement with the entity - Journals for each type of share-based payment and settlement - Vesting vs. non-vesting - Modifications - Calcu...

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IAS 32 and IFRS 9: Financial Instruments (SAICA ITC and CTA)

(2)
$3.11

7x sold

In-depth notes covering the most important topics of the financial instruments syllabus. Includes descriptive diagrams and journals. Covers: - Classification of financial instruments - Initial recognition - Initial measurement - Subsequent measurement - Impairment/ Credit Losses - Derecognition ...

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Summary IAS 21: Foreign Exchange (SAICA ITC and CTA)

(1)
$0.00

22x sold

Journal entries for the purchase of an asset in a foreign currency and incurral of a loan in a foreign currency.

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Summary IFRS 13: Fair Value Measurement (SAICA ITC and CTA)

(0)
$0.00

20x sold

Summary of key points in IFRS 13.

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Summary IAS 2: Inventories (SAICA ITC and CTA)

(0)
$3.11

1x sold

Summary of main points of IAS 2, with a format for the calculations and an example.

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Summary IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors (SAICA ITC and CTA)

(0)
$3.11

1x sold

Summary of disclosures required for IAS 8 with examples.

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Summary IAS12: Income Taxes (SAICA ITC and CTA)

(0)
$3.11

1x sold

A summary of IAS12, including the disclosures and additional notes and tips.

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AUE4862/3702 Substantive Procedures (SAICA ITC and CTA)

(6)
$3.11

13x sold

Substantive procedures (per assertion) for: - Revenue and Receipts Cycle - Purchases and Payments Cycle - Inventory and Production Cycle -Payroll and Personnel Cycle - Finance and Investments Cycle.

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Management Accounting Ratios (SAICA ITC and CTA)

(2)
$3.11

3x sold

This document includes the following categories of ratios (including important notes and tips for the tests and exam): - Profitability - Capital Structure and Solvency - Liquidity/ Working Capital - Return on Invested Capital - Financial Market/Investor - Cash Flow Related

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