MAC3761 Management accounting III (MAC3761)

MAC3761-Management Accounting III STUDY SUMMARY NOTES LATEST 2021/2022. TOPIC 1 Cost Objects A cost object is any activity for which a separate measurement of costs is desired. In other words, if the users of accounting information want to know the cost of something, this something is called a cost object. Examples of cost objects include the cost of a product, the cost of rendering a service to a bank customer or hospital patient, the cost of operating a particular department or sales terr...

MAC3761_ STUDY SUMMARY NOTES. This is a complete and an all-inclusive guide to MAC3761 - Management Accounting. Cost Objects A cost object is any activity for which a separate measurement of costs is desired. In other words, if the users of accounting information want to know the cost of something, this something is called a cost object. Examples of cost objects include the cost of a product, the cost of rendering a service to a bank customer or hospital patient, the cost of operating a par...

MAC3761 STUDY SUMMARY NOTES. This is a complete and an all-inclusive guide to MAC3761 - Management Accounting III Cost Objects A cost object is any activity for which a separate measurement of costs is desired. In other words, if the users of accounting information want to know the cost of something, this something is called a cost object. Examples of cost objects include the cost of a product, the cost of rendering a service to a bank customer or hospital patient, the cost of operating a p...

CONTENT Page 1 LECTURERS AND CONTACT DETAILS ................................................................................. 5 2 CONTENT FORMAT ................................................................................................................ 5 3 QUESTIONS ............................................................................................................................ 6 3.1 DELICIOUS CEREALS (PTY) LTD .................................................................

FREQUENTLY ASKED QUESTIONS 1. Can I expect to see identical examination questions as included in previous exam papers or other questions included in the assignment questions or in other tutorial letters? No. You will not get questions that you have seen before, although the exam paper will test the same principles as the questions included in past papers, practice case studies, assignment questions and the study guide. The principles will be tested on a level that is acceptable for third y...

MAC3761/Assignment02/0/2021 1 Take note of the following:  THIS ASSIGNMENT MUST ONLY BE SUBMITTED ONLINE VIA myUNISA.  The due date for this assignment is 25 August 2021.  Ensure that you receive confirmation that your assignment has been submitted successfully online. Keep your online submission receipt number or a screenshot of your submission receipt as proof of online submission. If you did not receive confirmation that your assignment had been submitted successfully, then y...

SUGGESTED SOLUTION QUESTION 1 (a) Calculate the total overheads attributed to the Masks Division for the 9- month period ending 31 December 2020. [8] Overheads R Marks Depreciation & machine service costs [36 125 500 ÷ 7 890 000 x 2 827 000] 12 943 826 r/w Rent, rates, water and electricity [18 766 438 ÷ 6 840 m2 x 2 022 m2] 5 547 622 r/w Safety and security costs [(5 037 442 x 30,72 x 12) ÷ 1 247] OR: [(5 037 442 ÷ 1 247 ÷ 12) x 30,72] 1 ...

MAC3761_ STUDY SUMMARY NOTES. MAC3761 - Management Accounting III.A cost object is any activity for which a separate measurement of costs is desired. In other words, if the users of accounting information want to know the cost of something, this something is called a cost object. Examples of cost objects include the cost of a product, the cost of rendering a service to a bank customer or hospital patient, the cost of operating a particular department or sales territory or indeed anything for...