FAC3701
REVISION
PACK
2026
, lOMoARcPSD|19139637
FAC3701/103/3/2026
Tutorial letter 103/3/2026
General Financial Reporting
FAC3701
Semesters 1 & 2
Department of Financial Accounting
IMPORTANT INFORMATION:
This tutorial letter contains important information about your module.
Please register on myUnisa, activate your myLife e-mail address and make
sure that you have regular access to the myUnisa module website,
FAC3701-2026-S1/2, as well as your group website.
, lOMoARcPSD|19139637
CONTENTS
INTRODUCTION ...................................................................................................................................... 3
PART A: CAPITAL ALLOWANCES FOR TAX PURPOSES ................................................................... 4
PART B: ADDITIONAL INTEGRATED QUESTIONS WITH SUGGESTED SOLUTIONS ........................ 8
2
, lOMoARcPSD|19139637
FAC3701/103
INTRODUCTION
Dear Student,
Attached please find the following:
• Study material relating to capital allowances for tax purposes. (Part A)
We assume that you are already familiar with capital allowances for tax purposes as included
in tutorial letter 501. This tutorial letter includes information regarding capital allowances with
respect to capital assets which are used in the production of income. This information will
prove to be very useful to you in understanding the income tax implications that are discussed
in the FAC3701 syllabus.
• Additional integrated questions with their suggested solutions. (Part B)
We suggest that you do these questions under exam conditions. Once you have completed
the question, you should then compare your answer to the suggested solution. Your answers
to these questions must not be submitted to Unisa. These questions indicate to you the
standard required of you in the exam and will help you identify areas of weaknesses that you
must pay attention to. You will notice in our suggested solution, dealing with company financial
statements, opposite certain items calculations are shown in brackets. Such calculations are
given for tuition purposes only and consequently do not form part of the statutory disclosure
requirements.
LECTURERS AND CONTACT DETAILS
Lecturers
Please use the following e-mail address for all communication with the lecturers:
SEMESTERS 1 and 2:
Telephonic enquiries
You can contact your lecturers telephonically. The telephone numbers of the lecturers are listed
below. An available lecturer will take your call and assist you.
Lecturer Office number Tel No
Mrs L Labuschagne Nkoana Simon Radipere Building 2-49 (012) 4294694
Mr Y Mohamed Nkoana Simon Radipere Building 2-51 (012) 4294414
3
REVISION
PACK
2026
, lOMoARcPSD|19139637
FAC3701/103/3/2026
Tutorial letter 103/3/2026
General Financial Reporting
FAC3701
Semesters 1 & 2
Department of Financial Accounting
IMPORTANT INFORMATION:
This tutorial letter contains important information about your module.
Please register on myUnisa, activate your myLife e-mail address and make
sure that you have regular access to the myUnisa module website,
FAC3701-2026-S1/2, as well as your group website.
, lOMoARcPSD|19139637
CONTENTS
INTRODUCTION ...................................................................................................................................... 3
PART A: CAPITAL ALLOWANCES FOR TAX PURPOSES ................................................................... 4
PART B: ADDITIONAL INTEGRATED QUESTIONS WITH SUGGESTED SOLUTIONS ........................ 8
2
, lOMoARcPSD|19139637
FAC3701/103
INTRODUCTION
Dear Student,
Attached please find the following:
• Study material relating to capital allowances for tax purposes. (Part A)
We assume that you are already familiar with capital allowances for tax purposes as included
in tutorial letter 501. This tutorial letter includes information regarding capital allowances with
respect to capital assets which are used in the production of income. This information will
prove to be very useful to you in understanding the income tax implications that are discussed
in the FAC3701 syllabus.
• Additional integrated questions with their suggested solutions. (Part B)
We suggest that you do these questions under exam conditions. Once you have completed
the question, you should then compare your answer to the suggested solution. Your answers
to these questions must not be submitted to Unisa. These questions indicate to you the
standard required of you in the exam and will help you identify areas of weaknesses that you
must pay attention to. You will notice in our suggested solution, dealing with company financial
statements, opposite certain items calculations are shown in brackets. Such calculations are
given for tuition purposes only and consequently do not form part of the statutory disclosure
requirements.
LECTURERS AND CONTACT DETAILS
Lecturers
Please use the following e-mail address for all communication with the lecturers:
SEMESTERS 1 and 2:
Telephonic enquiries
You can contact your lecturers telephonically. The telephone numbers of the lecturers are listed
below. An available lecturer will take your call and assist you.
Lecturer Office number Tel No
Mrs L Labuschagne Nkoana Simon Radipere Building 2-49 (012) 4294694
Mr Y Mohamed Nkoana Simon Radipere Building 2-51 (012) 4294414
3
