lOMoAR cPSD| 32110785
Downloaded by Vincent Cosmas ()
, lOMoAR cPSD| 32110785
UNIVERSITY EXAMINATIONS
May/June 2023
MAC3701
Application of Management Accounting
Techniques
100 Marks
Duration 3 Hours
This paper consists of 8 pages (including this page
and the Invigilator App instructions).
Instructions:
1. All questions must be answered, and all calculations
must be shown.
[TURN OVER]
Downloaded by Vincent Cosmas ()
, lOMoAR cPSD| 32110785
Page 2 of 8
MAC3701
May/June 2023
2. This is a closed-book examination; hence, you may
not refer to any of your study material, notes, the
internet, etc. during the examination.
3. Ignore taxation and the time value of money.
4. Please ensure you have carefully read and follow the
instructions provided in:
• Tutorial letter 104
• The Invigilator App documents
• “Examination instructions” document provided
with your timetable on myUnisa
• May/June 2023 examination rules
5. You are reminded that you should make use of the
Invigilator App, about which you will find more
information on the next page.
PROPOSED TIMETABLE
Marks Minutes
Question 1: Topics
Direct and absorption costing;
Overhead allocation; Margin of
100 180
safety; Standard costing; Ethical,
social, business and other related
matters; Joint and by-product
CONFIDENTIAL [TURN OVER]
Downloaded by Vincent Cosmas ()
, lOMoAR cPSD| 32110785
Page 3 of 8
MAC3701
May/June 2023
costing; Relevant costing and
Target costing.
Converting your answers to a
PDF file and successfully
uploading your one PDF file.
(You must successfully submit 30
your PDF file before 11:30,
South African time, 22 May
2023.)
100 210
CONFIDENTIAL [TURN OVER]
Downloaded by Vincent Cosmas ()
Downloaded by Vincent Cosmas ()
, lOMoAR cPSD| 32110785
UNIVERSITY EXAMINATIONS
May/June 2023
MAC3701
Application of Management Accounting
Techniques
100 Marks
Duration 3 Hours
This paper consists of 8 pages (including this page
and the Invigilator App instructions).
Instructions:
1. All questions must be answered, and all calculations
must be shown.
[TURN OVER]
Downloaded by Vincent Cosmas ()
, lOMoAR cPSD| 32110785
Page 2 of 8
MAC3701
May/June 2023
2. This is a closed-book examination; hence, you may
not refer to any of your study material, notes, the
internet, etc. during the examination.
3. Ignore taxation and the time value of money.
4. Please ensure you have carefully read and follow the
instructions provided in:
• Tutorial letter 104
• The Invigilator App documents
• “Examination instructions” document provided
with your timetable on myUnisa
• May/June 2023 examination rules
5. You are reminded that you should make use of the
Invigilator App, about which you will find more
information on the next page.
PROPOSED TIMETABLE
Marks Minutes
Question 1: Topics
Direct and absorption costing;
Overhead allocation; Margin of
100 180
safety; Standard costing; Ethical,
social, business and other related
matters; Joint and by-product
CONFIDENTIAL [TURN OVER]
Downloaded by Vincent Cosmas ()
, lOMoAR cPSD| 32110785
Page 3 of 8
MAC3701
May/June 2023
costing; Relevant costing and
Target costing.
Converting your answers to a
PDF file and successfully
uploading your one PDF file.
(You must successfully submit 30
your PDF file before 11:30,
South African time, 22 May
2023.)
100 210
CONFIDENTIAL [TURN OVER]
Downloaded by Vincent Cosmas ()
