EXAM PACK
,UNIVERSITY EXAMINATIONS
May/June 2022
MAC3701
Application of Management Accounting Techniques
100 Marks
Duration 3 Hours
THIS IS NOT AN OPEN BOOK EXAM! YOU ARE NOT ALLOWED TO COPY FROM OR
CONSULT ANY SOURCES INCLUDING YOUR TEXTBOOK AND TUTORIAL LETTERS.
This paper consists of 7 pages in total (including this page, the Invigilator App instructions
and other instruction pages)
1. All questions must be answered, and all calculations must be shown.
2. Ignore taxation and the time value of money.
3. Each question attempted, must commence on a new (separate) page.
4. Include (write/type) your student number in the document/answer file.
5. Invigilator App
• Please take note that the use of The Invigilator App is compulsory for this examination.
• Please take note that The Invigilator App will request you take pictures of your answer
sheet at the end of the assessment. This does not replace your formal scan and upload
to your Learning Management System (myExams).
6. Please ensure you have carefully read and followed the instructions provided in the
May/June 2022 examination guidance tutorial letter; Invigilator App documents;
examination instruction guide provided with your timetable on myUnisa.
PROPOSED TIMETABLE Marks Minutes
Question 1: Topics
Direct- and absorption costing; Overhead allocation; Cost-volume-profit
(CVP) relationships; Standard costing; Budgets, planning and control; 100 180
Relevant decision-making – Special pricing; Ethical, social, business and
other related matters.
Converting your answers to a PDF file and successfully uploading your
one/single PDF file. (You must successfully submit your PDF file before 60
12:00, South African time, 26 May 2022)
100 240
[TURN OVER]
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MAC3701
May - June 2022
CONFIDENTIAL [TURN OVER]