, MAC2601
Date: 8 November 2025
INSTRUCTIONS ON THE DAY OF ASSESSMENT:
Ensure you are connected to the internet in order to log into The Invigilator mobile App YOUR EXAM QR CODE & EXAM
and scan this QR code. ACCESS 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.
If you finish your assessment before the app timer has run out you need to press the
‘Finish Assessment’ button and follow instructions before you exit or minimise the app.
Please note that the ‘Finish Assessment’ button will not appear immediately, it will only
appear after the prerequisite minimum time to write your assessment has lapsed.
Scan the QR code at the start time of the assessment, unless otherwise specified by
your institution, note that you can only scan this QR code once.
Exam Access Code: 3882a4a5
The Invigilator App may request you to take photos of your examination script after the
assessment. If applicable this will be prompted and you are required to action this
immediately. Please follow the instructions on the App and take note that your
academic institution may still require you to submit your script on the relevant portal.
The QR code is only scannable for a limited time and it should therefore be scanned as soon as possible after the
assessment commencement time.
Keep the Invigilator App open on your smartphone for the full duration of the assessment. You are not allowed to minimise or leave the
app during your assessment.
You must adhere to the assessment time limit communicated to you by your institution. The timer displayed in the Invigilator may vary
depending on the start time of invigilation.
FURTHER GUIDANCE
If you only have one device you may access your assessment in the App by pressing the ‘Access Browser’ button in the top right corner
of your App.
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 photo request, which you should then
perform as soon as possible.
We recommend that you keep your smartphone on charge for the duration of the assessment.
Ensure you are connected to the internet when commencing invigilation. You also need to be connected to the internet at the end of the
assessment to upload the app data gathered during invigilation. It is advisable to upload app data as soon as possible after the
assessment. Institutions do apply a limited time to upload app data.
If your assessment has multiple online sections, tests or attempts, you should NOT finish the invigilation until your entire assessment
has been completed.
Should you encounter any technical difficulty, please WhatsApp The Invigilator Helpdesk on +27 (0)73 505 8273
, UNIVERSITY EXAMINATION
October/November 2025
MAC2601
Principles of Management Accounting
100 Marks
15 minutes for downloading the exam paper, QR scanning, and reading the instructions
2 hours for writing the exam
30 minutes for scanning and uploading your PDF script to myExam
.
Use of a non-programmable pocket calculator is permissible.
Close book assessment
The 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 TEN (10) PAGES IN TOTAL.
THIS IS NOT AN OPEN-BOOK EXAMINATION! YOU ARE NOT ALLOWED TO COPY FROM
ANY SOURCES, INCLUDING YOUR LEARNING UNITS OR TUTORIAL LETTERS.
QUESTION PAPER - INSTRUCTIONS:
Please note:
1. This paper consists of four (4) questions
2. You are strongly advised to carefully read the required section before attempting the
questions concerned.
3. All questions must be answered.
4. All calculations must be shown.
5. Each question attempted must commence on a new (separate) page.
6. Include (write/type) your student number in the document/answer file on each page.
PROPOSED TIMETABLE FOR THIS EXAMINATION:
CONTENTS
TIME
QUESTION TOPIC MARKS
Minutes
1 Direct and Absorption Costing 38 46
2 Standard Costing 12 14
3 Activity-Based-Costing 25 30
4 Budgeting and budgetary control; Ethics 25 30
TOTAL 100 120
[CONFIDENTIAL] [TURN OVER]
Date: 8 November 2025
INSTRUCTIONS ON THE DAY OF ASSESSMENT:
Ensure you are connected to the internet in order to log into The Invigilator mobile App YOUR EXAM QR CODE & EXAM
and scan this QR code. ACCESS 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.
If you finish your assessment before the app timer has run out you need to press the
‘Finish Assessment’ button and follow instructions before you exit or minimise the app.
Please note that the ‘Finish Assessment’ button will not appear immediately, it will only
appear after the prerequisite minimum time to write your assessment has lapsed.
Scan the QR code at the start time of the assessment, unless otherwise specified by
your institution, note that you can only scan this QR code once.
Exam Access Code: 3882a4a5
The Invigilator App may request you to take photos of your examination script after the
assessment. If applicable this will be prompted and you are required to action this
immediately. Please follow the instructions on the App and take note that your
academic institution may still require you to submit your script on the relevant portal.
The QR code is only scannable for a limited time and it should therefore be scanned as soon as possible after the
assessment commencement time.
Keep the Invigilator App open on your smartphone for the full duration of the assessment. You are not allowed to minimise or leave the
app during your assessment.
You must adhere to the assessment time limit communicated to you by your institution. The timer displayed in the Invigilator may vary
depending on the start time of invigilation.
FURTHER GUIDANCE
If you only have one device you may access your assessment in the App by pressing the ‘Access Browser’ button in the top right corner
of your App.
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 photo request, which you should then
perform as soon as possible.
We recommend that you keep your smartphone on charge for the duration of the assessment.
Ensure you are connected to the internet when commencing invigilation. You also need to be connected to the internet at the end of the
assessment to upload the app data gathered during invigilation. It is advisable to upload app data as soon as possible after the
assessment. Institutions do apply a limited time to upload app data.
If your assessment has multiple online sections, tests or attempts, you should NOT finish the invigilation until your entire assessment
has been completed.
Should you encounter any technical difficulty, please WhatsApp The Invigilator Helpdesk on +27 (0)73 505 8273
, UNIVERSITY EXAMINATION
October/November 2025
MAC2601
Principles of Management Accounting
100 Marks
15 minutes for downloading the exam paper, QR scanning, and reading the instructions
2 hours for writing the exam
30 minutes for scanning and uploading your PDF script to myExam
.
Use of a non-programmable pocket calculator is permissible.
Close book assessment
The 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 TEN (10) PAGES IN TOTAL.
THIS IS NOT AN OPEN-BOOK EXAMINATION! YOU ARE NOT ALLOWED TO COPY FROM
ANY SOURCES, INCLUDING YOUR LEARNING UNITS OR TUTORIAL LETTERS.
QUESTION PAPER - INSTRUCTIONS:
Please note:
1. This paper consists of four (4) questions
2. You are strongly advised to carefully read the required section before attempting the
questions concerned.
3. All questions must be answered.
4. All calculations must be shown.
5. Each question attempted must commence on a new (separate) page.
6. Include (write/type) your student number in the document/answer file on each page.
PROPOSED TIMETABLE FOR THIS EXAMINATION:
CONTENTS
TIME
QUESTION TOPIC MARKS
Minutes
1 Direct and Absorption Costing 38 46
2 Standard Costing 12 14
3 Activity-Based-Costing 25 30
4 Budgeting and budgetary control; Ethics 25 30
TOTAL 100 120
[CONFIDENTIAL] [TURN OVER]
