Mastervincent
HRM3706 SUMMARISED NOTES
MAC3761 EXAM
PACK
FOR ASSISTANCE CONTACT
, lOMoAR cPSD| 48011787
UNIVERSITY EXAMINATIONS
Jan/Feb 2026
MAC3761
Management Accounting III
100 marks
Duration: 3 hours and 20 minutes (writing time only)
EXAMINATION PANEL AS APPOINTED BY THE DEPARTMENT
Use of a non-programmable pocket calculator is permissible. Closed-book
examination.
The examination question paper remains the property of the University of South Africa and may not be distributed
beyond its intended use for this examination.
THIS PAPER CONSISTS OF 17 PAGES IN TOTAL (INCLUDING THE INSTRUCTIONS).
IMPORTANT INSTRUCTIONS:
1. This is a closed-book exam. You are not allowed to copy from or consult any sources, including for
example your textbook or tutorial letters. You are not allowed to consult any third party for the duration
of the examination session. The use of artificial intelligence (AI) programmes/software/websites/tools etc.
is strictly prohibited.
2. This paper consists of two (2) independent questions with sub-questions. Both questions must be
attempted without reference to the other.
3. You are advised to carefully read the required before attempting the questions concerned.
4. All questions and subsections must be answered.
5. All workings, where applicable, must be shown.
6. Include (type/write) your student number in the document/answer file.
DISCLAIMER: All the data, names, and information in this paper are fictious. The scenarios in this paper are fictitious and may not be a
fully accurate representation of the industry and businesses in the industry.
PROPOSED TIMETABLE FOR THIS EXAM: Marks Minutes Time
slot
Download the question paper and read the required and scenario provided. 07:45 –
Scan the QR code of the Invigilator App. 15
08:00
Question 1: Reporting and performance analysis; Capital budgeting;
Capital structure and Weighted Average Cost of Capital; Strategy and risk; 55 110
Business valuations; Sources and forms of finance; Ethical matters; and
Financial and non-financial matters.
Question 2: Risk management and strategy; Direct and Absorption
Costing; 08:00 –
Overhead allocation; Cost classification and Cost estimation; Cost-volume- 11:20
profit analysis, Budgets, planning and control; Transfer pricing; Price setting; 45 90
Performance management; Financial and non-financial matters; and
Relevant costing.
Downloaded by Vincent kyalo ()
HRM3706 SUMMARISED NOTES
MAC3761 EXAM
PACK
FOR ASSISTANCE CONTACT
, lOMoAR cPSD| 48011787
UNIVERSITY EXAMINATIONS
Jan/Feb 2026
MAC3761
Management Accounting III
100 marks
Duration: 3 hours and 20 minutes (writing time only)
EXAMINATION PANEL AS APPOINTED BY THE DEPARTMENT
Use of a non-programmable pocket calculator is permissible. Closed-book
examination.
The examination question paper remains the property of the University of South Africa and may not be distributed
beyond its intended use for this examination.
THIS PAPER CONSISTS OF 17 PAGES IN TOTAL (INCLUDING THE INSTRUCTIONS).
IMPORTANT INSTRUCTIONS:
1. This is a closed-book exam. You are not allowed to copy from or consult any sources, including for
example your textbook or tutorial letters. You are not allowed to consult any third party for the duration
of the examination session. The use of artificial intelligence (AI) programmes/software/websites/tools etc.
is strictly prohibited.
2. This paper consists of two (2) independent questions with sub-questions. Both questions must be
attempted without reference to the other.
3. You are advised to carefully read the required before attempting the questions concerned.
4. All questions and subsections must be answered.
5. All workings, where applicable, must be shown.
6. Include (type/write) your student number in the document/answer file.
DISCLAIMER: All the data, names, and information in this paper are fictious. The scenarios in this paper are fictitious and may not be a
fully accurate representation of the industry and businesses in the industry.
PROPOSED TIMETABLE FOR THIS EXAM: Marks Minutes Time
slot
Download the question paper and read the required and scenario provided. 07:45 –
Scan the QR code of the Invigilator App. 15
08:00
Question 1: Reporting and performance analysis; Capital budgeting;
Capital structure and Weighted Average Cost of Capital; Strategy and risk; 55 110
Business valuations; Sources and forms of finance; Ethical matters; and
Financial and non-financial matters.
Question 2: Risk management and strategy; Direct and Absorption
Costing; 08:00 –
Overhead allocation; Cost classification and Cost estimation; Cost-volume- 11:20
profit analysis, Budgets, planning and control; Transfer pricing; Price setting; 45 90
Performance management; Financial and non-financial matters; and
Relevant costing.
Downloaded by Vincent kyalo ()
