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  • University Of South Africa (Unisa)
  • FAC2601 - Financial Accounting for Companies (FAC2601)
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FAC2601 Oct/Nov 2026 EXAM SPECIAL – Exam-Style Questions & Full Worked Answers

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FAC2601 - Financial Accounting for Companies (FAC2601)
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Oct/Nov 2026 exam special: exam-style questions with full worked answers to prepare for your FAC2601 Oct/Nov 2026 exam. FAC2601 is calculation-heavy, and this original exam pack shows you every working. It contains 40 multiple-choice questions with an explained memorandum and 8 long questions (140 marks) with full solutions, IFRS-compliant formats and marking guidance. You will work through a full company statement of profit or loss and OCI with notes (revenue excluding VAT, depreciation with acquisitions and disposals, profit on sale, finance costs, other income), a complete statement of changes in equity (share issue and costs, dividends, reserves), the directors' remuneration note (Companies Act s30), IFRS 16 leases (lease liability, right-of-use asset with initial direct costs, incentives and dismantling costs, amortisation table, current/non-current split), IFRS 9 equity investments at FVTPL and FVOCI (journal entries, no recycling, transfer to retained earnings), IAS 16 revaluations, IAS 1 and IAS 8 theory, and short tax and dividend calculations at the current 27% company tax rate. Every answer is cross-checked, with financial calculator steps shown for the leases. An appendix summarising the key standards and exam tips help you revise efficiently. All questions are original practice questions modelled on the exam format. They are not past papers. Independent study aid, not affiliated with or endorsed by Unisa.

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Unisa | FAC2601 Financial Accounting for Companies

FAC2601 Exam Pack 2026 – Exam-Style Questions &
Full Worked Answers (MCQ + Long Questions)
40 original multiple-choice questions with explanations; 8 long questions (140 marks) with model
answers and marking guidance; exam tips and short topic notes

Prepared by Stephan Swart

All questions are original practice questions written in the style of the module's assessments. None of them is copied
or reworded from Unisa examination papers, tutorial letters, study guides or textbooks.




Independent study aid – not affiliated with Unisa | Page 1

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File latest updated on
October 18, 2026
Number of pages
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2025/2026
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  • fac2601 oct nov 2026 exam
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  • fac2601
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  • ifrs 16 leases
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