1. Value-Added Tax (VAT) -- 2. Gross income, exemptions and capital gains tax (CGT) -- 3

Foreign Exchange Market -- Foreign Exchange Rate Fluctuations -- The Global Capital Market -- Balance of

-- Memorandum of incorporation -- Capital -- Shareholders, organs and officers -- Groups, reconstruction and

accounting -- Financial instruments -- Share capital -- Earnings per share -- Fair value measurement

-- Capital allowances and recoupments -- Individuals -- Fringe benefits -- Retirement benefits and the rating

Capital market -- South Africa.

Capital gains tax -- South Africa.

-- Further issues in capital budgeting -- Capital budgeting: risk analysis -- Working capital -- Current

-- Differential analysis the key to decision making -- Capital budgeting decisions -- Statement of cash flows

-- Management accounting -- Measuring performance -- Raising finance and capital -- How sales and marketing work

1: Capital deals ; Part 2: Income deals) -- Finding the right deals -- Minimizing the risk of doing

theory and competitive strategy -- Markets for factor inputs -- Investment, time, and capital markets