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 […]

Cost-volume-profit analysis is an extremely important topic which is examinable in Test 3 for Unisa CTA students. One of the assumptions of cost-volume-profit analysis is that if a range of products are being sold the sales will be in accordance with a predetermined sales mix. The illustrative example below covers the most important principles to […]

Section 100.1 of the Code of Professional Conduct (CPC) states that “a distinguishing mark of the accounting profession is its acceptance of the responsibility to act in the public interest”. Compliance with the CPC will ensure this and therefore all chartered accountants and aspiring chartered accountants should observe and comply with the CPC. The CPC […]

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 […]

Cost of capital is examinable in Test 1 for Unisa CTA students. If you are required to calculate the cost or market value of debt, the question normally states that interest is deductible in terms of Section 24J of the Income Tax Act. It is therefore imperative that you know how to perform these calculations. […]

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 […]

  “Do not be misled by a lecturer who tells you how intelligent they are or one that uses big words to look impressive. Good lecturers are able to take highly complex matters and simplify them.”   CTA is an extremely challenging year so it is not surprising that many students find themselves looking for […]

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 BGR why trainees should apply for training contracts at them. Read their answer below:   For more information follow these […]

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 Tuffias Sandberg KSi why trainees should apply for training contracts at TSKSi. Read their answer below: WHO ARE WE? Tuffias […]

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 […]

Sara du Toit CA(SA) – Management Accounting CTA lecturer at CA Campus 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 […]

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 little bit more about each of your […]

The Star Workplace featured CA Campus’ UNISA CTA support programme in an article on 13 January 2016. The article shares the success stories of Thandazile Manjingolo, a CTA level 2 part-time student who attended face-to-face classes in Sandton and Astrid O’Callaghan, a CTA level 1 online student who lives in Namibia. CA Campus provides tuition to UNISA CTA […]

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? […]