COLLEGE OF ACCOUNTING SCIENCES
DEPARTMENT OF MANAGEMENT ACCOUNTING
TEST 2: 09 JUNE 2023
MAC3761
MANAGEMENT ACCOUNTING III
(60 marks)
2½ hours
(inclusive of 15 minutes download and 30 minutes upload time)
EXAMINATION PANEL AS APPOINTED BY THE DEPARTMENT
CONFIDENTIAL
Use of a non-programmable pocket calculator is permissible.
This is a closed-book test.
This test question paper remains the property of the University of South Africa.
THIS PAPER CONSISTS OF TEN (10) PAGES
THIS IS NOT AN OPEN-BOOK TEST. YOU ARE NOT ALLOWED TO COPY FROM ANY
SOURCE, INCLUDING YOUR TEXTBOOK AND TUTORIAL LETTERS. YOU ARE ALSO
NOT ALLOWED TO CONSULT WITH OTHER STUDENTS OR THIRD PARTIES.
TEST QUESTION PAPER - INSTRUCTIONS
PLEASE NOTE:
1. The paper consists of ONE (1) question.
2. All sub-questions must be answered.
3. All calculations must be shown.
4. Each sub-question attempted must commence on a new (separate) page.
5. PROPOSED TIMETABLE FOR WRITING IS GIVEN BELOW (Do not exceed this! Do not
continue writing during the upload time!):
Marks Time
(minutes)
Question 1: Price setting; Relevant costing; Budgets, planning and
control; Joint and by-product costing; Process costing; Variable (direct)
60 105
and absorption costing; Performance management; Other ancillary
topics; and Ethics.
TOTAL 60 105
CONFIDENTIAL
[TURN OVER]
, Page 2 of 10 MAC3761
Test 2/June 2023
The test paper will remain available throughout the session.
Commence the submission (uploading) of your answer file as soon as you have completed
the assessment, do not wait for the session to conclude.
Start uploading your answer file at 10:30am (2 hours after the start of the test download
time) at the latest, to allow enough time for any delays in the process.
You HAVE to submit your answers in one pdf file. The file name of your pdf document must
be in the following format: Student number_MAC3761_02.pdf. For example:
12345678_MAC3761_02.pdf
Your submission will be time-stamped and only submissions received up to 11:00am will be
marked.
Honesty Declaration
By submitting my solution to the test, 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 test;
• I will not assist any other student in any manner and I will not obtain the assistance of any other person, in
completing this test;
• I know that this is a closed-book test and I will not consult any resources in completing this test; and
• I know that if I am found to be in violation of this declaration I will receive 0% for this test and/or have more
serious disciplinary steps taken against me.
Please note:
The Honesty Declaration is completed as part of the file submission process. Please refer to the instructions above
for guidance on acknowledging the Honor Pledge before submission.
IF YOU HAVE AN URGENT QUERY, YOU NEED TO CONTACT THE LECTURERS AS SOON AS
YOU EXPERIENCE THE ISSUE, BUT BEFORE 11:00. IF YOU CONTACT US AFTER 11:00, THERE
IS UNFORTUNATELY NOTHING WE CAN DO.
CONFIDENTIAL
[TURN OVER]
DEPARTMENT OF MANAGEMENT ACCOUNTING
TEST 2: 09 JUNE 2023
MAC3761
MANAGEMENT ACCOUNTING III
(60 marks)
2½ hours
(inclusive of 15 minutes download and 30 minutes upload time)
EXAMINATION PANEL AS APPOINTED BY THE DEPARTMENT
CONFIDENTIAL
Use of a non-programmable pocket calculator is permissible.
This is a closed-book test.
This test question paper remains the property of the University of South Africa.
THIS PAPER CONSISTS OF TEN (10) PAGES
THIS IS NOT AN OPEN-BOOK TEST. YOU ARE NOT ALLOWED TO COPY FROM ANY
SOURCE, INCLUDING YOUR TEXTBOOK AND TUTORIAL LETTERS. YOU ARE ALSO
NOT ALLOWED TO CONSULT WITH OTHER STUDENTS OR THIRD PARTIES.
TEST QUESTION PAPER - INSTRUCTIONS
PLEASE NOTE:
1. The paper consists of ONE (1) question.
2. All sub-questions must be answered.
3. All calculations must be shown.
4. Each sub-question attempted must commence on a new (separate) page.
5. PROPOSED TIMETABLE FOR WRITING IS GIVEN BELOW (Do not exceed this! Do not
continue writing during the upload time!):
Marks Time
(minutes)
Question 1: Price setting; Relevant costing; Budgets, planning and
control; Joint and by-product costing; Process costing; Variable (direct)
60 105
and absorption costing; Performance management; Other ancillary
topics; and Ethics.
TOTAL 60 105
CONFIDENTIAL
[TURN OVER]
, Page 2 of 10 MAC3761
Test 2/June 2023
The test paper will remain available throughout the session.
Commence the submission (uploading) of your answer file as soon as you have completed
the assessment, do not wait for the session to conclude.
Start uploading your answer file at 10:30am (2 hours after the start of the test download
time) at the latest, to allow enough time for any delays in the process.
You HAVE to submit your answers in one pdf file. The file name of your pdf document must
be in the following format: Student number_MAC3761_02.pdf. For example:
12345678_MAC3761_02.pdf
Your submission will be time-stamped and only submissions received up to 11:00am will be
marked.
Honesty Declaration
By submitting my solution to the test, 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 test;
• I will not assist any other student in any manner and I will not obtain the assistance of any other person, in
completing this test;
• I know that this is a closed-book test and I will not consult any resources in completing this test; and
• I know that if I am found to be in violation of this declaration I will receive 0% for this test and/or have more
serious disciplinary steps taken against me.
Please note:
The Honesty Declaration is completed as part of the file submission process. Please refer to the instructions above
for guidance on acknowledging the Honor Pledge before submission.
IF YOU HAVE AN URGENT QUERY, YOU NEED TO CONTACT THE LECTURERS AS SOON AS
YOU EXPERIENCE THE ISSUE, BUT BEFORE 11:00. IF YOU CONTACT US AFTER 11:00, THERE
IS UNFORTUNATELY NOTHING WE CAN DO.
CONFIDENTIAL
[TURN OVER]
