Summaries
Bcom Acc Third year/ BAcc 2nd year
TAX: CAPITAL ASSETS
[ FOUNDATION, Part 1 ]
GENERAL DEDUCTION, CAPITAL ALLOWANCE,
RECOUPMENTS/ SCRAPPING ALLOWANCE, CAPITAL GAIN
TAX
Mokgomotsi’s Simplified Note
This Part 1 only provides foundational knowledge for understanding how the mentioned topics function and how they do not operate in isolation from one another. It is intended to build a basic understanding of these topics. Part 2 will provide examples and exam techniques to assist with application and question approach.
I provide simplified, structured study notes and exam packs designed to help students understand concepts and apply them effectively in tests and exams. My content focuses on breaking down complex topics into clear explanations, key principles, and exam-ready techniques, making it easier to study smarter and maximise marks. These resources are ideal for students who feel overwhelmed and need a practical, easy-to-follow approach to academic success.
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