UNIVERSITY EXAMINATIONS
Oct/Nov 2023
MAC3761
Management Accounting III
100 Marks
Duration: 3 Hours (writing time)
EXAMINATION PANEL AS APPOINTED BY THE DEPARTMENT
Use of a non-programmable pocket calculator is permissible.
Closed-book examination.
The examination 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 FIFTEEN (15) PAGES IN TOTAL (INCLUDING THE INSTRUCTIONS).
IMPORTANT INSTRUCTIONS:
1. This is a closed-book exam. You are not allowed to copy from or consult any sources,
including for example your textbook or tutorial letters. You are not allowed to consult any
third party for the duration of the exam session.
2. This paper consists of two (2) questions with subsections.
3. You are strongly advised to carefully read the required before attempting the questions concerned.
4. All questions and sub-sections must be answered.
5. Each sub-section must be commenced on a new (separate) page.
6. All workings, where applicable, must be shown.
7. Include (type/write) your student number in the document/answer file.
PROPOSED TIMETABLE FOR THIS EXAM: Marks Minutes
Question 1: Performance management and analysis; Standard costing; Direct and
absorption costing; Ethics; Budgets, planning and control; Other ancillary topics; 50 90
Relevant costing; Price-setting
Question 2: Risk management and governance; Capital structure and cost of capital;
Working capital management; Reporting and performance analysis; Business 50 90
valuations; Mergers and acquisitions; Sources and forms of finance
Converting your answers to a PDF file and successfully uploading your single PDF
file. You must successfully upload your PDF file on CAS.myExams before 11:30
South African time, 10 November 2023. The submission platform will automatically 30
close at 11:30 (10 November 2023, South African time) and no submission can be
made henceforth. No late scripts can be accepted.
100 210
CONFIDENTIAL [TURN OVER]
, Page 2 of 15
MAC3761 EXAMINATION
OCT/NOV 2023
Honesty Declaration:
By submitting my solution to the exam, 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 exam.
I will not assist any other student in any manner, and I will not obtain the assistance of any other
person, in completing this exam.
I know that if I am found to be in violation of this declaration, I will have to face a disciplinary hearing.
Please note: By submitting your solution, you automatically declare that you adhere to all the above
with regards to this specific assessment.
THE INVIGILATOR APP
Day of the assessment instructions:
Ensure you are connected to the internet to log into the Invigilator App and scan this QR 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.
You can only scan this QR code once. You should NOT finish the invigilation until your entire
assessment has been completed.
Only scan the QR code when the assessment formally commences.
The QR code is only scannable for a limited time (15 minutes prior to the commencement of
the exam and 30 minutes once the exam started), and it should therefore be scanned as soon
as possible to start the invigilation before 08:30am.
If you do not scan the QR code in time (i.e. before 08:30 am), your script will be flagged for
non-usage of the app.
If you encounter any problems with the app, you MUST provide us with a screenshot/screenshots
and timestamp(s) that show(s) you accessed the app, attempted to scan the QR code within the
45-minute timeframe, contacted the App helpdesk in time, followed all the appropriate instructions
and had problems with the app that were not your own responsibility, all as applicable in your
specific situation. You also need to send us screenshots of your communication with the App
WhatsApp helpdesk. Only in limited instances, where your technical issue have been logged by the
App as a valid technical issue for which the responsibility does not lie with you, your script may be
considered. If you are not cleared for a valid technical issue by the App and we do not have
your required supporting information by the end of the 48 hours’ deadline for upload of
invigilation data, your marks will be withheld. Your screenshots must clearly show
(depending on your specific situation) e.g. that you tried to access the app and scan the QR
code BEFORE 08:30am and your communication with the App’s WhatsApp Helpdesk.
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 request, which you should then perform.
We recommend that you keep your smartphone on charge for the duration of the assessment.
If you only have one device, you may access your assessment in the application by pressing the
‘Access Exam’ button in the top right corner of your app.
Keep the Invigilator App open on your cell phone for the full duration of the assessment.
You are not allowed to minimise or leave the app.
CONFIDENTIAL [TURN OVER]
Oct/Nov 2023
MAC3761
Management Accounting III
100 Marks
Duration: 3 Hours (writing time)
EXAMINATION PANEL AS APPOINTED BY THE DEPARTMENT
Use of a non-programmable pocket calculator is permissible.
Closed-book examination.
The examination 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 FIFTEEN (15) PAGES IN TOTAL (INCLUDING THE INSTRUCTIONS).
IMPORTANT INSTRUCTIONS:
1. This is a closed-book exam. You are not allowed to copy from or consult any sources,
including for example your textbook or tutorial letters. You are not allowed to consult any
third party for the duration of the exam session.
2. This paper consists of two (2) questions with subsections.
3. You are strongly advised to carefully read the required before attempting the questions concerned.
4. All questions and sub-sections must be answered.
5. Each sub-section must be commenced on a new (separate) page.
6. All workings, where applicable, must be shown.
7. Include (type/write) your student number in the document/answer file.
PROPOSED TIMETABLE FOR THIS EXAM: Marks Minutes
Question 1: Performance management and analysis; Standard costing; Direct and
absorption costing; Ethics; Budgets, planning and control; Other ancillary topics; 50 90
Relevant costing; Price-setting
Question 2: Risk management and governance; Capital structure and cost of capital;
Working capital management; Reporting and performance analysis; Business 50 90
valuations; Mergers and acquisitions; Sources and forms of finance
Converting your answers to a PDF file and successfully uploading your single PDF
file. You must successfully upload your PDF file on CAS.myExams before 11:30
South African time, 10 November 2023. The submission platform will automatically 30
close at 11:30 (10 November 2023, South African time) and no submission can be
made henceforth. No late scripts can be accepted.
100 210
CONFIDENTIAL [TURN OVER]
, Page 2 of 15
MAC3761 EXAMINATION
OCT/NOV 2023
Honesty Declaration:
By submitting my solution to the exam, 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 exam.
I will not assist any other student in any manner, and I will not obtain the assistance of any other
person, in completing this exam.
I know that if I am found to be in violation of this declaration, I will have to face a disciplinary hearing.
Please note: By submitting your solution, you automatically declare that you adhere to all the above
with regards to this specific assessment.
THE INVIGILATOR APP
Day of the assessment instructions:
Ensure you are connected to the internet to log into the Invigilator App and scan this QR 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.
You can only scan this QR code once. You should NOT finish the invigilation until your entire
assessment has been completed.
Only scan the QR code when the assessment formally commences.
The QR code is only scannable for a limited time (15 minutes prior to the commencement of
the exam and 30 minutes once the exam started), and it should therefore be scanned as soon
as possible to start the invigilation before 08:30am.
If you do not scan the QR code in time (i.e. before 08:30 am), your script will be flagged for
non-usage of the app.
If you encounter any problems with the app, you MUST provide us with a screenshot/screenshots
and timestamp(s) that show(s) you accessed the app, attempted to scan the QR code within the
45-minute timeframe, contacted the App helpdesk in time, followed all the appropriate instructions
and had problems with the app that were not your own responsibility, all as applicable in your
specific situation. You also need to send us screenshots of your communication with the App
WhatsApp helpdesk. Only in limited instances, where your technical issue have been logged by the
App as a valid technical issue for which the responsibility does not lie with you, your script may be
considered. If you are not cleared for a valid technical issue by the App and we do not have
your required supporting information by the end of the 48 hours’ deadline for upload of
invigilation data, your marks will be withheld. Your screenshots must clearly show
(depending on your specific situation) e.g. that you tried to access the app and scan the QR
code BEFORE 08:30am and your communication with the App’s WhatsApp Helpdesk.
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 request, which you should then perform.
We recommend that you keep your smartphone on charge for the duration of the assessment.
If you only have one device, you may access your assessment in the application by pressing the
‘Access Exam’ button in the top right corner of your app.
Keep the Invigilator App open on your cell phone for the full duration of the assessment.
You are not allowed to minimise or leave the app.
CONFIDENTIAL [TURN OVER]
