MAC3761 EXAM PACK
2026
A+
EXAMS AND ALL COURSE
SUMMARISED NOTES 2026
, lOMoARcPSD|51776212
UNIVERSITY EXAMINATIONS
Oct/Nov 2025
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 is strictly prohibited.
2. This paper consists of two (2) independent questions with subsections. Each of the 2
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.
PROPOSED TIMETABLE FOR THIS EXAM: Marks Minutes Time
slot
Download the question paper and read the required and scenario 07:45 –
provided. Scan the QR code of the Invigilator App. 15
08:00
, lOMoARcPSD|51776212
Page 2 of 17
MAC3761 OCT/NOV 2025
Question 1: Risk management and governance; Reporting and
performance analysis; Analysis of financial and non-financial information;
Capital budgeting; Capital structure and cost of capital; Dividend 56 112
decisions; Business valuations; and Sources and forms of finance.
08:00 –
Question 2: Performance management; Cost classification and Cost
11:20
estimation; Budgets, planning and control; Relevant costing; Transfer 44 88
pricing; Joint and by-product costing; Ethical, financial, and non-financial
matters; and Process costing.
Converting your answers to a PDF file and successfully uploading your single 11:20 –
PDF file. You must successfully upload on/before 11:50am, 08 October 2025, 30 11:50
South African Standard Time (SAST).
TOTAL 100 245
CONFIDENTIAL
, lOMoARcPSD|51776212
Page 3 of 17
MAC3761 OCT/NOV 2025
Honesty Declaration:
By submitting my solution to the exam, I declare that:
I know what plagiarism is, that plagiarism is wrong and that disciplinary steps can be taken against
me if I am found guilty of plagiarism.
This solution, submitted by myself, is my own work.
I have not assisted any other student in any manner, and I have not had the assistance of any other
person, in completing this exam.
I will not assist any other student in any manner, and I will not obtain the assistance of any other
person, in completing this exam.
I know that if I am found to be in violation of this declaration, I will have to face a disciplinary hearing.
Please note: By submitting your solution, you automatically declare that you adhere to all the above
with regards to this specific assessment.
THE INVIGILATOR APP
Day of the assessment instructions:
• Ensure you are connected to the internet to log into the Invigilator App and scan this QR code.
• If you encounter difficulty in scanning the QR code, you can alternatively enter the Exam Access
Code below the QR code to start the invigilation.
• You can only scan this QR code once. You should NOT finish the invigilation until your entire
assessment has been completed.
• Only scan the QR code when the assessment formally commences.
• The QR code is only scannable for a limited time (15 minutes prior to the commencement of
the exam and 30 minutes once the exam started), and it should therefore be scanned as
soon as possible to start the invigilation before 08:30am SAST, 08 October 2025.
• If you do not scan the QR code in time (i.e. before 08:30am), your script will be flagged for
non-usage of the app.
• If you encounter any problems with the App, you MUST provide us with a screenshot/screenshots
and timestamp(s) that show(s) you accessed the App, attempted to scan the QR code within the
45-minute timeframe (07:45am to 08:30am) and contacted the Invigilator App Helpdesk in time,
followed all the appropriate instructions and had problems with the App that were not your own
responsibility, all as applicable in your specific situation. You also need to send us screenshots of
your communication with the Invigilator App WhatsApp Helpdesk. Only in limited instances, where
your technical issues have been logged by the App as a valid technical issue for which the
responsibility does not lie with you, your script may be considered. If you are not cleared for a
valid technical issue by the App and we do not have your required supporting information
by the end of the 48 hours’ deadline for upload of invigilation data, your marks will be
withheld. Your screenshots must clearly show (depending on your specific situation) e.g.
that you tried to access the app and scan the QR code BEFORE 08:30am and your
communication with the App’s WhatsApp Helpdesk.
• Once the QR code is scanned, ensure your media volume is turned up and place your smartphone
next to you. The Invigilator App will notify you with a notification beep when you are required to
action a request, which you should then perform.
• We recommend that you keep your smartphone on charge for the duration of the assessment.
• If you only have one device, you may access your assessment in the application by pressing the
CONFIDENTIAL
2026
A+
EXAMS AND ALL COURSE
SUMMARISED NOTES 2026
, lOMoARcPSD|51776212
UNIVERSITY EXAMINATIONS
Oct/Nov 2025
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 is strictly prohibited.
2. This paper consists of two (2) independent questions with subsections. Each of the 2
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.
PROPOSED TIMETABLE FOR THIS EXAM: Marks Minutes Time
slot
Download the question paper and read the required and scenario 07:45 –
provided. Scan the QR code of the Invigilator App. 15
08:00
, lOMoARcPSD|51776212
Page 2 of 17
MAC3761 OCT/NOV 2025
Question 1: Risk management and governance; Reporting and
performance analysis; Analysis of financial and non-financial information;
Capital budgeting; Capital structure and cost of capital; Dividend 56 112
decisions; Business valuations; and Sources and forms of finance.
08:00 –
Question 2: Performance management; Cost classification and Cost
11:20
estimation; Budgets, planning and control; Relevant costing; Transfer 44 88
pricing; Joint and by-product costing; Ethical, financial, and non-financial
matters; and Process costing.
Converting your answers to a PDF file and successfully uploading your single 11:20 –
PDF file. You must successfully upload on/before 11:50am, 08 October 2025, 30 11:50
South African Standard Time (SAST).
TOTAL 100 245
CONFIDENTIAL
, lOMoARcPSD|51776212
Page 3 of 17
MAC3761 OCT/NOV 2025
Honesty Declaration:
By submitting my solution to the exam, I declare that:
I know what plagiarism is, that plagiarism is wrong and that disciplinary steps can be taken against
me if I am found guilty of plagiarism.
This solution, submitted by myself, is my own work.
I have not assisted any other student in any manner, and I have not had the assistance of any other
person, in completing this exam.
I will not assist any other student in any manner, and I will not obtain the assistance of any other
person, in completing this exam.
I know that if I am found to be in violation of this declaration, I will have to face a disciplinary hearing.
Please note: By submitting your solution, you automatically declare that you adhere to all the above
with regards to this specific assessment.
THE INVIGILATOR APP
Day of the assessment instructions:
• Ensure you are connected to the internet to log into the Invigilator App and scan this QR code.
• If you encounter difficulty in scanning the QR code, you can alternatively enter the Exam Access
Code below the QR code to start the invigilation.
• You can only scan this QR code once. You should NOT finish the invigilation until your entire
assessment has been completed.
• Only scan the QR code when the assessment formally commences.
• The QR code is only scannable for a limited time (15 minutes prior to the commencement of
the exam and 30 minutes once the exam started), and it should therefore be scanned as
soon as possible to start the invigilation before 08:30am SAST, 08 October 2025.
• If you do not scan the QR code in time (i.e. before 08:30am), your script will be flagged for
non-usage of the app.
• If you encounter any problems with the App, you MUST provide us with a screenshot/screenshots
and timestamp(s) that show(s) you accessed the App, attempted to scan the QR code within the
45-minute timeframe (07:45am to 08:30am) and contacted the Invigilator App Helpdesk in time,
followed all the appropriate instructions and had problems with the App that were not your own
responsibility, all as applicable in your specific situation. You also need to send us screenshots of
your communication with the Invigilator App WhatsApp Helpdesk. Only in limited instances, where
your technical issues have been logged by the App as a valid technical issue for which the
responsibility does not lie with you, your script may be considered. If you are not cleared for a
valid technical issue by the App and we do not have your required supporting information
by the end of the 48 hours’ deadline for upload of invigilation data, your marks will be
withheld. Your screenshots must clearly show (depending on your specific situation) e.g.
that you tried to access the app and scan the QR code BEFORE 08:30am and your
communication with the App’s WhatsApp Helpdesk.
• Once the QR code is scanned, ensure your media volume is turned up and place your smartphone
next to you. The Invigilator App will notify you with a notification beep when you are required to
action a request, which you should then perform.
• We recommend that you keep your smartphone on charge for the duration of the assessment.
• If you only have one device, you may access your assessment in the application by pressing the
CONFIDENTIAL
