Author Archives: Roulon du Toit

Tinotenda Barwe was a CA Campus student in 2018. Tinotenda was ranked number 4 out of Unisa’s Top 20 for 2018. He obtained distinctions in management accounting and tax. He also achieved the position of top TAX4862 student at Unisa in 2018. Where are you currently working and in what position? I currently work at […]

Nicholas Pasifakis was a CA Campus student when he completed his CTA in 2018. Where are you currently working and in what position? I am currently working at EY as a first year trainee. Why do you want to become a CA (SA)? I have always had a passion for accounting, figures and business as […]

Urusula Trouchet was a CA Campus student when she completed her CTA. She is currently preparing for SAICA’s June 2019 ITC. Where are you currently working and in what position? I am an audit senior in a medium-sized auditing firm. Why do you want to become a CA (SA)? I wanted a qualification that was […]

Tyrone Joubert completed his CTA in 2017. He wrote, and passed, SAICA’s ITC in 2018 and is currently preparing for his final exam, SAICA’s APC. Tyrone worked a full time job during his studies. In this interview we ask him about his life, his journey thus far and whether he has advice for students studying […]

DISPOSAL OF A PRIMARY RESIDENCE The disposal of a primary residence is an important topic in Capital Gains Tax (CGT) for any CTA student. It is a fairly simple section but there are some areas that often challenge students, such as the application of paragraphs 47 and 49.   In the video below, we discuss […]

  Students are often confused by the different types of assets and the treatment required by IFRS. In an exam or test, you must be able to identify the different types of assets and the correct accounting treatment. In the video below, Bianca Nel CA (SA) will revise basic principles and look at the key […]

Students often find it difficult to answer a liquidation question. This should not be the case. In order to answer a liquidation question you need to know how to calculate normal tax for a company. You are also required to understand the calculation and implications of dividends tax. To calculate the dividend that is distributed […]

IFRS 15 is the new financial standard on revenue recognition and replaces IAS 18 and all related pronouncements. How do we apply IFRS 15? As a CTA student who will be writing SAICA’s Initial Test of Competence (ITC) in the near future, this is a question you must be able to answer. Remember, as a […]

In this blog entry we are doing revision on non-residents and interest. This is an area where students often make mistakes. You don’t have to! It is easy to understand and score marks when looking at non-residents and interest. Be sure to watch the video where we go through the steps and provide a suggested […]

When you start your CTA year, the IFRS textbooks can be daunting. Pages and pages of text and technical requirements that you need to wrap your head around. And that does not even start answering the question: If you are going to be a walking library this year, how do you carry all of those […]

VAT is not only important for UNISA CTA Test 1 but you can expect to see it appearing in questions, tests and exams throughout the year. It is also a popular topic for SAICA’s ITC and APC exams. In the video below Roulon du Toit, from CA Campus, shares tips on how to use the […]

  From 2017 CA Campus welcomes Bianca Nel CA (SA) to the CA Campus team as financial accounting lecturer. You are going to spend the better part of a year listening to her (and your other CTA lecturers). We asked our lecturers a few questions. Here is what our Financial Accounting CTA lecturer, Bianca Nel […]

When looking at Capital Gains Tax (“CGT”) we often see examiners testing the primary residence exclusion discussed in Part VII of the Eighth Schedule. It is a popular section and a great place to score marks but this section is often misunderstood by students.   In general, when a natural person disposes of a primary […]

s16(3)(h) of the VAT Act is an important section that is often tested. It can easily be incorporated into your first UNISA CTA test.   If a VAT vendor carries on a business that is partly taxable and partly exempt, input tax is limited to the percentage of taxable supplies.   EXAMPLE: A registered VAT vendor makes […]

At CA Campus we believe that it is important that future CAs (SA) are informed when making a decision on where to apply for a training contract or when looking for a future employer. We asked Nolands why trainees should apply for training contracts at them. Read their answer below: For more from our first year […]

Getting to know your CTA lecturers   You are going to spend the better part of a year listening to your CTA lecturers. You will know all about their academic credentials and work experience as this is the type of information they will gladly share with you. But wouldn’t it be nice to know a […]

At CA Campus we believe that it is important that future CAs (SA) are informed when making a decision on where to apply for a training contract or when looking for a future employer. We asked BDO why trainees should apply for training contracts at them. Read their answer below.     WHY CHOOSE BDO? […]