FAC3764
EXAM PACK
Recent exam questions and answers
Summarised study notes
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+27 81 278 3372
DISCLAIMER & TERMS OF USE
Educational Aid: These study notes are intended to be used as educational resources and should not be seen as a
replacement for individual research, critical analysis, or professional consultation. Students are encouraged to perform
their own research and seek advice from their instructors or academic advisors for specific assignment guidelines.
Personal Responsibility: While every effort has been made to ensure the accuracy and reliability of the information in
these study notes, the seller does not guarantee the completeness or correctness of all content. The buyer is
responsible for verifying the accuracy of the information and exercising their own judgment when applying it to their
assignments.
Academic Integrity: It is essential for students to maintain academic integrity and follow their institution's policies
regarding plagiarism, citation, and referencing. These study notes should be used as learning tools and sources of
inspiration. Any direct reproduction of the content without proper citation and acknowledgment may be considered
academic misconduct.
Limited Liability: The seller shall not be liable for any direct or indirect damages, losses, or consequences arising from
the use of these notes. This includes, but is not limited to, poor academic performance, penalties, or any other negative
consequences resulting from the application or misuse of the information provided.
,UNIVERSITY EXAMINATIONS
Oct/Nov 2025
FAC3764
Financial Accounting
100 marks
3 hours and 20 minutes
Writing time: 11:45 – 15:05 (200 minutes)
Upload time: 15:05 – 15:35 (30 minutes)
First Examiners: Mr E Mashaba, Mr ME Seabi, Ms D Selela
Second Examiner: Mrs M Evans
External Moderator: Mrs P Gerber
Use of a non-programmable pocket calculator is permissible
THIS PAPER CONSISTS OF FIFTEEN (15) PAGES.
PLEASE NOTE:
1. This is a closed-book examination
2. The paper consists of TWO (2) questions.
3. All questions must be answered.
4. All calculations must be shown.
5. Each question attempted must commence on a new (separate) page.
6. PROPOSED TIME-TABLE: (Avoid deviating from this as far as possible.)
Question Subject Marks Time
number (minutes)
1 Consolidation of a group of entities 62 124
2 Other accounting standards 38 76
TOTAL 100 200
, FAC3764 Final Exam Oct/Nov 2025
EXAMINATION RULES
1. FAC3764 students are required to hand-write their answers using pen and paper. Typed answers
or answers written with the assistance of technological devices will not be marked.
2. Students are advised to use Microsoft Lens for scanning of their answer scripts.
3. Students must upload their answer scripts in a single PDF file on the official myExams platform
(answer scripts must not be password protected or uploaded as "read-only" files). Students are
provided 30 minutes to submit their answer scripts after the official examination time on myExams
platform. The university only marks one submission received from a student. Priority is granted to
scripts received via the myExams platform.
4. NO e-mailed scripts will be accepted.
5. Students are advised to preview submissions (answer scripts) to ensure legibility and also to ensure
that the correct answer script file has been uploaded.
6. Students are permitted to resubmit their answer scripts, but only within the stipulated submission
duration, should they regard the initial submission to be unsatisfactory. Resubmissions after an
examination's closing time are not permitted.
7. Scripts submitted in an incorrect file format will not be considered for marking. Students are advised
to refer to their module’s examination instructions to ensure they use the correct file format.
8. Wrong answer scripts that are uploaded, that is, any file other than the exam answer script (e.g.
uploading the exam question paper instead of the exam answer script) will not be marked and a 0%
will be awarded. No opportunity will be granted for resubmission.
9. Unisa relies on an automated synchronisation system that elects scripts to be marked in accordance
with its prioritisation rules. Unisa awards 0% to incorrect submissions made on the official platform
irrespective of the correct submissions made on alternative platforms.
10. A mark awarded for an incomplete submission will be the student’s final mark. No opportunity for
resubmission will be granted.
11. A mark awarded for an illegible scanned submission will be the student’s final mark. No opportunity
for resubmission will be granted.
12. Only the last answer file uploaded on the myExams within the stipulated submission duration period
will be marked.
13. Submissions will only be accepted from registered student accounts.
14. Students who have not used the prescribed invigilation or proctoring tools will be deemed to have
transgressed Unisa’s examination rules and will have their marks withheld.
15. Students who have more than one Unisa student number should ensure that the relevant student
number/s is/are registered on the Invigilator App for the module/s requiring invigilation through
Invigilator App before their examination session.
Page 2 of 15
, FAC3764 Final Exam Oct/Nov 2025
16. Assessments invigilated by the Invigilator App require a student to activate the QR code. The QR
code is available for activation 15 minutes before the start time of the examination and 30 minutes
after the official start time of the examination. Students who fail to activate the QR code within the
available 45 minutes will be deemed not to have used the invigilation or proctoring tools and will
have their final marks withheld.
17. Any student found to have been outside the Invigilator App (by exiting or minimising the Invigilator
App) for a total of 10 minutes or more during their closed-book examination session will be
considered to have violated Unisa's examination rules and their marks will be withheld. Students
writing closed-book examinations should activate flight mode on their phones or switch off their
network/Wi-Fi, after scanning the QR code on the invigilator App, to prevent background applications
overriding the running of the Invigilator App during their examination session. The network/Wi-Fi
should be switched back on to enable uploading of the answer script on myExams after completing
the examination.
18. Students are advised to complete writing at the scheduled examination end time. For Invigilator App
enabled examinations, students have 10 minutes after their scheduled examination end time to
upload their scripts on the Invigilator App. Failure to upload within the stipulated 10 minutes will
result in the Invigilator App being non-responsive. In such cases, students are advised to stop
attempting to upload their answer scripts on the Invigilator App and immediately submit their answer
script via the myExams platforms. Students must submit their answer scripts on both the Invigilator
App (within the first 10 minutes) and then on the myExams platform within the remaining 30 minutes
allocated for uploading after the official examination time.
19. Students who complete their assessment earlier than their stipulated examination duration period
should confirm the completion of their assessment by clicking the "finish assessment button" on the
Invigilator App. Failure to do so will result in students been flagged as being “Out of App” for the
remaining duration of their assessment and rule 14 above will apply.
20. Students may not exit the Invigilator App or click "finish assessment button" within an hour of
activating the QR code.
21. Students may not improperly manipulate the assessment invigilation process by prematurely ending
their invigilation using the "finish assessment button"; doing so may result in disciplinary
proceedings, and their marks will be withheld.
22. Students have 48 hours from the completion of their examination session to upload their invigilator
pending uploads from the Invigilator App. Failure to do so will result in students deemed not to have
used the invigilation or proctoring tools and their final marks will be withheld.
23. Listening to audio (music) and making use of audio-to-text software is strictly prohibited during your
examination session unless such usage of the software is related to a student’s assistive device
which has been so declared. Failure to do so will be a transgression of Unisa’s examination rules
and the student's marks will be withheld.
24. Students must acknowledge compliance with the Unisa examination rules and affirm that the work
they are submitting is their own, by ticking the honesty declaration box when submitting their answer
scripts. Students suspected of dishonest conduct during the examinations will be subjected to
disciplinary processes. Students may not communicate with any other person or request assistance
Page 3 of 15
EXAM PACK
Recent exam questions and answers
Summarised study notes
Exam tips and guidelines
+27 81 278 3372
DISCLAIMER & TERMS OF USE
Educational Aid: These study notes are intended to be used as educational resources and should not be seen as a
replacement for individual research, critical analysis, or professional consultation. Students are encouraged to perform
their own research and seek advice from their instructors or academic advisors for specific assignment guidelines.
Personal Responsibility: While every effort has been made to ensure the accuracy and reliability of the information in
these study notes, the seller does not guarantee the completeness or correctness of all content. The buyer is
responsible for verifying the accuracy of the information and exercising their own judgment when applying it to their
assignments.
Academic Integrity: It is essential for students to maintain academic integrity and follow their institution's policies
regarding plagiarism, citation, and referencing. These study notes should be used as learning tools and sources of
inspiration. Any direct reproduction of the content without proper citation and acknowledgment may be considered
academic misconduct.
Limited Liability: The seller shall not be liable for any direct or indirect damages, losses, or consequences arising from
the use of these notes. This includes, but is not limited to, poor academic performance, penalties, or any other negative
consequences resulting from the application or misuse of the information provided.
,UNIVERSITY EXAMINATIONS
Oct/Nov 2025
FAC3764
Financial Accounting
100 marks
3 hours and 20 minutes
Writing time: 11:45 – 15:05 (200 minutes)
Upload time: 15:05 – 15:35 (30 minutes)
First Examiners: Mr E Mashaba, Mr ME Seabi, Ms D Selela
Second Examiner: Mrs M Evans
External Moderator: Mrs P Gerber
Use of a non-programmable pocket calculator is permissible
THIS PAPER CONSISTS OF FIFTEEN (15) PAGES.
PLEASE NOTE:
1. This is a closed-book examination
2. The paper consists of TWO (2) questions.
3. All questions must be answered.
4. All calculations must be shown.
5. Each question attempted must commence on a new (separate) page.
6. PROPOSED TIME-TABLE: (Avoid deviating from this as far as possible.)
Question Subject Marks Time
number (minutes)
1 Consolidation of a group of entities 62 124
2 Other accounting standards 38 76
TOTAL 100 200
, FAC3764 Final Exam Oct/Nov 2025
EXAMINATION RULES
1. FAC3764 students are required to hand-write their answers using pen and paper. Typed answers
or answers written with the assistance of technological devices will not be marked.
2. Students are advised to use Microsoft Lens for scanning of their answer scripts.
3. Students must upload their answer scripts in a single PDF file on the official myExams platform
(answer scripts must not be password protected or uploaded as "read-only" files). Students are
provided 30 minutes to submit their answer scripts after the official examination time on myExams
platform. The university only marks one submission received from a student. Priority is granted to
scripts received via the myExams platform.
4. NO e-mailed scripts will be accepted.
5. Students are advised to preview submissions (answer scripts) to ensure legibility and also to ensure
that the correct answer script file has been uploaded.
6. Students are permitted to resubmit their answer scripts, but only within the stipulated submission
duration, should they regard the initial submission to be unsatisfactory. Resubmissions after an
examination's closing time are not permitted.
7. Scripts submitted in an incorrect file format will not be considered for marking. Students are advised
to refer to their module’s examination instructions to ensure they use the correct file format.
8. Wrong answer scripts that are uploaded, that is, any file other than the exam answer script (e.g.
uploading the exam question paper instead of the exam answer script) will not be marked and a 0%
will be awarded. No opportunity will be granted for resubmission.
9. Unisa relies on an automated synchronisation system that elects scripts to be marked in accordance
with its prioritisation rules. Unisa awards 0% to incorrect submissions made on the official platform
irrespective of the correct submissions made on alternative platforms.
10. A mark awarded for an incomplete submission will be the student’s final mark. No opportunity for
resubmission will be granted.
11. A mark awarded for an illegible scanned submission will be the student’s final mark. No opportunity
for resubmission will be granted.
12. Only the last answer file uploaded on the myExams within the stipulated submission duration period
will be marked.
13. Submissions will only be accepted from registered student accounts.
14. Students who have not used the prescribed invigilation or proctoring tools will be deemed to have
transgressed Unisa’s examination rules and will have their marks withheld.
15. Students who have more than one Unisa student number should ensure that the relevant student
number/s is/are registered on the Invigilator App for the module/s requiring invigilation through
Invigilator App before their examination session.
Page 2 of 15
, FAC3764 Final Exam Oct/Nov 2025
16. Assessments invigilated by the Invigilator App require a student to activate the QR code. The QR
code is available for activation 15 minutes before the start time of the examination and 30 minutes
after the official start time of the examination. Students who fail to activate the QR code within the
available 45 minutes will be deemed not to have used the invigilation or proctoring tools and will
have their final marks withheld.
17. Any student found to have been outside the Invigilator App (by exiting or minimising the Invigilator
App) for a total of 10 minutes or more during their closed-book examination session will be
considered to have violated Unisa's examination rules and their marks will be withheld. Students
writing closed-book examinations should activate flight mode on their phones or switch off their
network/Wi-Fi, after scanning the QR code on the invigilator App, to prevent background applications
overriding the running of the Invigilator App during their examination session. The network/Wi-Fi
should be switched back on to enable uploading of the answer script on myExams after completing
the examination.
18. Students are advised to complete writing at the scheduled examination end time. For Invigilator App
enabled examinations, students have 10 minutes after their scheduled examination end time to
upload their scripts on the Invigilator App. Failure to upload within the stipulated 10 minutes will
result in the Invigilator App being non-responsive. In such cases, students are advised to stop
attempting to upload their answer scripts on the Invigilator App and immediately submit their answer
script via the myExams platforms. Students must submit their answer scripts on both the Invigilator
App (within the first 10 minutes) and then on the myExams platform within the remaining 30 minutes
allocated for uploading after the official examination time.
19. Students who complete their assessment earlier than their stipulated examination duration period
should confirm the completion of their assessment by clicking the "finish assessment button" on the
Invigilator App. Failure to do so will result in students been flagged as being “Out of App” for the
remaining duration of their assessment and rule 14 above will apply.
20. Students may not exit the Invigilator App or click "finish assessment button" within an hour of
activating the QR code.
21. Students may not improperly manipulate the assessment invigilation process by prematurely ending
their invigilation using the "finish assessment button"; doing so may result in disciplinary
proceedings, and their marks will be withheld.
22. Students have 48 hours from the completion of their examination session to upload their invigilator
pending uploads from the Invigilator App. Failure to do so will result in students deemed not to have
used the invigilation or proctoring tools and their final marks will be withheld.
23. Listening to audio (music) and making use of audio-to-text software is strictly prohibited during your
examination session unless such usage of the software is related to a student’s assistive device
which has been so declared. Failure to do so will be a transgression of Unisa’s examination rules
and the student's marks will be withheld.
24. Students must acknowledge compliance with the Unisa examination rules and affirm that the work
they are submitting is their own, by ticking the honesty declaration box when submitting their answer
scripts. Students suspected of dishonest conduct during the examinations will be subjected to
disciplinary processes. Students may not communicate with any other person or request assistance
Page 3 of 15
