MAC3701/301/3/2020
Tutorial Letter 301/3/2020
Question Bank
APPLICATION OF MANAGEMENT
ACCOUNTING TECHNIQUES
MAC3701
Semester 1 and 2
Department of Management Accounting
This question bank is only available in English.
These questions must be used to improve examination technique
and topic understanding.
Define tomorrow.
, MAC3701/301/3/2020
CONTENT
Page
1 LECTURERS AND CONTACT DETAILS................................................................................. 4
2 CONTENT FORMAT ................................................................................................................ 4
3 QUESTIONS ............................................................................................................................ 5
3.1 DELICIOUS CEREALS (PTY) LTD .......................................................................................... 5
3.2 KILO LTD ................................................................................................................................. 7
3.3 JUNIOR SPORTS LTD ............................................................................................................ 9
3.4 CALCULUS LTD .................................................................................................................... 12
3.5 MEHLARENG (PTY) LTD ...................................................................................................... 14
3.6 BEANCINO (PTY) LTD .......................................................................................................... 18
3.7 JJ BEVERAGES LTD ............................................................................................................ 21
3.8 HIGH RISE LTD ..................................................................................................................... 23
3.9 TENNIS BALL (PTY) LTD ...................................................................................................... 26
3.10 iNKUNZI TYRES (PTY) LTD .................................................................................................. 28
3.11 BUMBULO MILLING (PTY) LTD............................................................................................ 30
3.12 CHEMICAL EXPERIMENTS COMPANY (PTY) LTD ............................................................. 32
3.13 ENERSOLAR (PTY) LTD ....................................................................................................... 36
3.14 PEARS LTD ........................................................................................................................... 40
3.15 DELIGHT SPREADS (PTY) LTD............................................................................................ 43
3.16 TEDDY FRENZY LTD ............................................................................................................ 46
3.17 ZAMA-ZAMA (PTY) LTD ....................................................................................................... 50
3.18 RATA-TEA (PTY) LTD ........................................................................................................... 53
3.19 MUFHIRIFHIRI BEEF (PTY) LTD ........................................................................................... 56
3.20 IMVULA (PTY) LTD ............................................................................................................... 60
3.21 BRIGHT & SHINE (PTY) LTD ................................................................................................ 63
3.22 AQUA FIRST (PTY) LTD ....................................................................................................... 67
3.23 ZAMBANI-CHIPS (PTY) LTD ................................................................................................. 71
3.24 S’KHOTHANE (PTY) LTD ...................................................................................................... 76
3.25 TZANEEN TRAMPOLINES (PTY) LTD ................................................................................. 80
3.26 UGOGO BAKKER (PTY) LTD ............................................................................................... 87
3.27 AFRiKAN-ROCK CEMENTS (PTY) LTD .............................................................................. 90
2
, MAC3701/301/3/2020
4 SUGGESTED SOLUTIONS ....................................................................................................97
4.1 DELICIOUS CEAREALS (PTY) LTD ......................................................................................97
4.2 KILO LTD .............................................................................................................................101
4.3 JUNIOR SPORTS LTS .........................................................................................................105
4.4 CALCULUS LTD ..................................................................................................................111
4.5 MEHLARENG (PTY) LTD .....................................................................................................115
4.6 BEANICO (PTY) LTD ...........................................................................................................121
4.7 JJ BEVERAGES LTD ...........................................................................................................125
4.8 HISE RISE LTD ....................................................................................................................128
4.9 TENNIS BALL (PTY) LTD ....................................................................................................131
4.10 iNKUNZI TYRES (PTY) LTD ................................................................................................136
4.11 BUMBULO MILLING (PTY) LTD ..........................................................................................140
4.12 CHEMICAL EXPERIMENTS COMPANY (PTY) LTD ............................................................144
4.13 ENERSOLAR (PTY) LTD .....................................................................................................149
4.14 PEARS LTD..........................................................................................................................155
4.15 DELIGHT SPREADS (PTY) LTD ..........................................................................................162
4.16 TEDDY FRENZY (PTY) LTD ................................................................................................167
4.17 ZAMA-ZAMA (PTY) LTD ......................................................................................................171
4.18 RATA-TEA (PTY) LTD .........................................................................................................176
4.19 MUFHIRIFHIRI BEEF (PTY) LTD .........................................................................................182
4.20 IMVULA (PTY) LTD ..............................................................................................................188
4.21 BRIGHT & SHINE (PTY) LTD ...............................................................................................192
4.22 AQUA FIRST (PTY) LTD ......................................................................................................200
4.23 ZAMBANI-CHIPS (PTY) LTD ...............................................................................................206
4.24 S’KHOTHANE (PTY) LTD ....................................................................................................211
4.25 TZANEEN TRAMPOLINES (PTY) LTD ................................................................................218
4.26 UGOGO BAKKER (PTY) LTD ..............................................................................................229
4.27 AFRiKAN-ROCK CEMENTS FIRST (PTY) LTD ...................................................................234
3
, MAC3701/301/3/2020
1 LECTURERS AND CONTACT DETAILS
For an effective and efficient turnaround time, refer to MAC3701 site on the myUnisa for the lecturers’
contact details.
Cellphone no: 076 892 0520
E-mail:
Semester 1 –
Semester 2 –
You are urged to contact the lecturers should you experience specific problems regarding the content
of this course. Have your study material open when you contact us. Take note that enquiries with
regard to matters not relating to the content of the course (e.g. registrations, non-receipt of study
material, enquiries in respect of exam dates, venues, etc.) must not be directed to your lecturer but
can be e-mailed to the appropriate department’s e-mail address.
Whenever you write to a lecturer, please include your student number to enable the lecturer to help you
more effectively.
FACE-TO-FACE APPOINTMENTS THE WEEK BEFORE THE EXAMINATION
There will be no face-to-face appointments with students the week before the examination. This will
ensure lecturers are able to attend to all queries before the examination date.
2 CONTENT FORMAT
Quesitions in this question bank are accompanied by their suggested solutions. The questions are
contained in section 3 while the related suggested solutions are in section 4. These questions must be
used to improve your examination technique and the undestanding of various topics of the module.
To obtain the most benefit from the questions you must physically do the questions on your own,
unaided and under simulated examination conditions (including time limitations). Thereafter you must
then compare your attempt to the suggested solution. This process will enable you to identify where you
went wrong and understand why you went wrong.
TAKE NOTE!!
The majority of the questions in this question bank are from MAC3701’s past examination papers
and MAC3701’s past Assignment 2 questions. You are therefore urged to use these questions
as a gauge for both the standard and the integration level of the examination.
4
Tutorial Letter 301/3/2020
Question Bank
APPLICATION OF MANAGEMENT
ACCOUNTING TECHNIQUES
MAC3701
Semester 1 and 2
Department of Management Accounting
This question bank is only available in English.
These questions must be used to improve examination technique
and topic understanding.
Define tomorrow.
, MAC3701/301/3/2020
CONTENT
Page
1 LECTURERS AND CONTACT DETAILS................................................................................. 4
2 CONTENT FORMAT ................................................................................................................ 4
3 QUESTIONS ............................................................................................................................ 5
3.1 DELICIOUS CEREALS (PTY) LTD .......................................................................................... 5
3.2 KILO LTD ................................................................................................................................. 7
3.3 JUNIOR SPORTS LTD ............................................................................................................ 9
3.4 CALCULUS LTD .................................................................................................................... 12
3.5 MEHLARENG (PTY) LTD ...................................................................................................... 14
3.6 BEANCINO (PTY) LTD .......................................................................................................... 18
3.7 JJ BEVERAGES LTD ............................................................................................................ 21
3.8 HIGH RISE LTD ..................................................................................................................... 23
3.9 TENNIS BALL (PTY) LTD ...................................................................................................... 26
3.10 iNKUNZI TYRES (PTY) LTD .................................................................................................. 28
3.11 BUMBULO MILLING (PTY) LTD............................................................................................ 30
3.12 CHEMICAL EXPERIMENTS COMPANY (PTY) LTD ............................................................. 32
3.13 ENERSOLAR (PTY) LTD ....................................................................................................... 36
3.14 PEARS LTD ........................................................................................................................... 40
3.15 DELIGHT SPREADS (PTY) LTD............................................................................................ 43
3.16 TEDDY FRENZY LTD ............................................................................................................ 46
3.17 ZAMA-ZAMA (PTY) LTD ....................................................................................................... 50
3.18 RATA-TEA (PTY) LTD ........................................................................................................... 53
3.19 MUFHIRIFHIRI BEEF (PTY) LTD ........................................................................................... 56
3.20 IMVULA (PTY) LTD ............................................................................................................... 60
3.21 BRIGHT & SHINE (PTY) LTD ................................................................................................ 63
3.22 AQUA FIRST (PTY) LTD ....................................................................................................... 67
3.23 ZAMBANI-CHIPS (PTY) LTD ................................................................................................. 71
3.24 S’KHOTHANE (PTY) LTD ...................................................................................................... 76
3.25 TZANEEN TRAMPOLINES (PTY) LTD ................................................................................. 80
3.26 UGOGO BAKKER (PTY) LTD ............................................................................................... 87
3.27 AFRiKAN-ROCK CEMENTS (PTY) LTD .............................................................................. 90
2
, MAC3701/301/3/2020
4 SUGGESTED SOLUTIONS ....................................................................................................97
4.1 DELICIOUS CEAREALS (PTY) LTD ......................................................................................97
4.2 KILO LTD .............................................................................................................................101
4.3 JUNIOR SPORTS LTS .........................................................................................................105
4.4 CALCULUS LTD ..................................................................................................................111
4.5 MEHLARENG (PTY) LTD .....................................................................................................115
4.6 BEANICO (PTY) LTD ...........................................................................................................121
4.7 JJ BEVERAGES LTD ...........................................................................................................125
4.8 HISE RISE LTD ....................................................................................................................128
4.9 TENNIS BALL (PTY) LTD ....................................................................................................131
4.10 iNKUNZI TYRES (PTY) LTD ................................................................................................136
4.11 BUMBULO MILLING (PTY) LTD ..........................................................................................140
4.12 CHEMICAL EXPERIMENTS COMPANY (PTY) LTD ............................................................144
4.13 ENERSOLAR (PTY) LTD .....................................................................................................149
4.14 PEARS LTD..........................................................................................................................155
4.15 DELIGHT SPREADS (PTY) LTD ..........................................................................................162
4.16 TEDDY FRENZY (PTY) LTD ................................................................................................167
4.17 ZAMA-ZAMA (PTY) LTD ......................................................................................................171
4.18 RATA-TEA (PTY) LTD .........................................................................................................176
4.19 MUFHIRIFHIRI BEEF (PTY) LTD .........................................................................................182
4.20 IMVULA (PTY) LTD ..............................................................................................................188
4.21 BRIGHT & SHINE (PTY) LTD ...............................................................................................192
4.22 AQUA FIRST (PTY) LTD ......................................................................................................200
4.23 ZAMBANI-CHIPS (PTY) LTD ...............................................................................................206
4.24 S’KHOTHANE (PTY) LTD ....................................................................................................211
4.25 TZANEEN TRAMPOLINES (PTY) LTD ................................................................................218
4.26 UGOGO BAKKER (PTY) LTD ..............................................................................................229
4.27 AFRiKAN-ROCK CEMENTS FIRST (PTY) LTD ...................................................................234
3
, MAC3701/301/3/2020
1 LECTURERS AND CONTACT DETAILS
For an effective and efficient turnaround time, refer to MAC3701 site on the myUnisa for the lecturers’
contact details.
Cellphone no: 076 892 0520
E-mail:
Semester 1 –
Semester 2 –
You are urged to contact the lecturers should you experience specific problems regarding the content
of this course. Have your study material open when you contact us. Take note that enquiries with
regard to matters not relating to the content of the course (e.g. registrations, non-receipt of study
material, enquiries in respect of exam dates, venues, etc.) must not be directed to your lecturer but
can be e-mailed to the appropriate department’s e-mail address.
Whenever you write to a lecturer, please include your student number to enable the lecturer to help you
more effectively.
FACE-TO-FACE APPOINTMENTS THE WEEK BEFORE THE EXAMINATION
There will be no face-to-face appointments with students the week before the examination. This will
ensure lecturers are able to attend to all queries before the examination date.
2 CONTENT FORMAT
Quesitions in this question bank are accompanied by their suggested solutions. The questions are
contained in section 3 while the related suggested solutions are in section 4. These questions must be
used to improve your examination technique and the undestanding of various topics of the module.
To obtain the most benefit from the questions you must physically do the questions on your own,
unaided and under simulated examination conditions (including time limitations). Thereafter you must
then compare your attempt to the suggested solution. This process will enable you to identify where you
went wrong and understand why you went wrong.
TAKE NOTE!!
The majority of the questions in this question bank are from MAC3701’s past examination papers
and MAC3701’s past Assignment 2 questions. You are therefore urged to use these questions
as a gauge for both the standard and the integration level of the examination.
4
