lOMoAR cPSD| 16857960
, lOMoAR cPSD| 16857960
UNIVERSITY
EXAMINATIONS
May/Jun 2025
MAC3761
Management Accounting III
100 Marks
Duration: 3 Hours (writing time)
EXAMINATION PANEL AS
APPOINTED BY THE
DEPARTMENT
, lOMoAR cPSD| 16857960
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. Use of artificial intelligence (AI) programmes/websites is strictly
prohibited.
2. This paper consists of two (2) independent questions with subsections. Each of the 2 questions must be
attempted without reference to the other.
3. You are advised to carefully read the required before attempting the questions concerned.
4. All questions and subsections must be answered.
5. Each subsection 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: Cost classification; Cost estimation; Transfer pricing; Overhead allocation; Cost-
volume-profit analysis; Performance management; Direct and absorption costing; Standard costing; 45 81
and Budgets, planning and control.
Question 2: Risk management and governance; Analysis of financial and non-financial
information; Working capital management; Dividend decision; Capital budgeting; Capital structure 55 99
and cost of capital; Business valuations; and 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 11:30:00am. South African Time, 11
October 2024. The submission platform will automatically close at 11:30:00am. (11 October 2024, 30
South African Time) and no submission can be made henceforth. No late scripts can be accepted.
TOTAL 100 210
, lOMoAR cPSD| 16857960
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 Invigilator 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 Invigilator 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.
• Ensure you are connected to the internet in order to commence the invigilation as well as at the end of the
assessment. No internet connection is required during the assessment.
• You must adhere to the specified assessment writing time limit of 3 hours as the time displayed in the
Invigilator App could differ from the time allocated to complete your assessment.
, lOMoAR cPSD| 16857960
UNIVERSITY
EXAMINATIONS
May/Jun 2025
MAC3761
Management Accounting III
100 Marks
Duration: 3 Hours (writing time)
EXAMINATION PANEL AS
APPOINTED BY THE
DEPARTMENT
, lOMoAR cPSD| 16857960
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. Use of artificial intelligence (AI) programmes/websites is strictly
prohibited.
2. This paper consists of two (2) independent questions with subsections. Each of the 2 questions must be
attempted without reference to the other.
3. You are advised to carefully read the required before attempting the questions concerned.
4. All questions and subsections must be answered.
5. Each subsection 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: Cost classification; Cost estimation; Transfer pricing; Overhead allocation; Cost-
volume-profit analysis; Performance management; Direct and absorption costing; Standard costing; 45 81
and Budgets, planning and control.
Question 2: Risk management and governance; Analysis of financial and non-financial
information; Working capital management; Dividend decision; Capital budgeting; Capital structure 55 99
and cost of capital; Business valuations; and 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 11:30:00am. South African Time, 11
October 2024. The submission platform will automatically close at 11:30:00am. (11 October 2024, 30
South African Time) and no submission can be made henceforth. No late scripts can be accepted.
TOTAL 100 210
, lOMoAR cPSD| 16857960
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 Invigilator 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 Invigilator 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.
• Ensure you are connected to the internet in order to commence the invigilation as well as at the end of the
assessment. No internet connection is required during the assessment.
• You must adhere to the specified assessment writing time limit of 3 hours as the time displayed in the
Invigilator App could differ from the time allocated to complete your assessment.
