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CIV3701 Exam Pack 2026

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650 pages
2025/2026 Written for academic year
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University Of South Africa (Unisa)
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Capstone in Accounting Sciences (CIV3701)
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Exam of 650 pages for the course Capstone in Accounting Sciences at Unisa

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CAS701
ASSIGNMENT 4 2025
DUE: 19 AUGUST 2025 (MEMO)

, CAS3701 - CAPSTONE IN ACCOUNTING SCIENCES

ASSIGNMENT 4 2025

DUE DATE – 19 AUGUST 2025




1. Background



ZA-Motion Electric Vehicles Ltd (ZA-Motion) is a South African-based company
specialising in designing and manufacturing electric vehicles (EVs). ZA-Motion is not
considered to be a small business corporation (SBC) for tax purposes. When the
company was established in 2011 as a local car manufacturer, it produced internal
combustion engine (ICE) vehicles. ZA-Motion aims to align its operations with the



ZA-Motion EV Company: SDGs, Ethics, Tax Incentive, and Customer Incentives



1. Applicable UN Sustainable Development Goals (SDGs)

Based on ZA-Motion’s EV manufacturing and strategic plans, the following four SDGs
are most relevant:

SDG 7 - Affordable and Clean Energy: ZA-Motion plans a solar-powered
manufacturing plant and solar EV charging stations. EVs allow use of renewable
electricity instead of fossil fuels. EVs significantly reduce reliance on non-renewable
energy and can be powered by renewables, directly supporting SDG 7 (which aims
for affordable, reliable and sustainable energy).

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