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,UNIVERSITY EXAMINATIONS
May / June 2025
FAC2601
Financial Accounting for Companies
100 marks
3 hours and 20 minutes
This paper consists of FIFTEEN (15) pages.
Instructions:
1. This paper consists of FOUR (4) questions. The QR code is as follows:
2. All questions must be answered.
3. Basic calculations, where applicable, must be shown.
4. Each question attempted must commence on a new (separate) page.
Please note that all answers should be in your own handwriting and not typed.
5. PROPOSED TIMETABLE: (Avoid deviating from this as far as possible.)
Question Time in
no Subject Marks minutes
1 Multiple-choice question 10 20
2 Statement of Financial Position and PPE note 55 110
3 Revenue 15 30
4 Provisions 20 40
TOTAL 100 200
Download this paper as soon as it has been accessed.
,Remember to complete and adhere to the Honesty Declaration.
Please upload your submission in PDF-format: a single file not larger than 20Mb, before the expiry of the
available time.
(https://cas.myexams.unisa.ac.za/mod/assign/view.php?id=71831).
Additional student instructions:
1. Students must upload their answer scripts in a single PDF file on the official myExams platform (answer
scripts must not be password protected or uploaded as "read-only" files). Students are provided 30 minutes
to submit their answer scripts after the official examination time on myExams platform. The university only
marks one submission received from a student. Priority is granted to scripts received via the myExams
platform.
2. NO e-mailed scripts will be accepted.
3. Students are advised to preview submissions (answer scripts) to ensure legibility and also to ensure that the
correct answer script file has been uploaded.
4. Students are permitted to resubmit their answer scripts, but only within the stipulated submission duration,
should they regard the initial submission to be unsatisfactory. Resubmissions after an examination's closing
time are not permitted.
5. Scripts submitted in an incorrect file format will not be considered for marking. Students are advised to refer
to their module’s examination instructions to ensure they use the correct file format. It must be in a .PDF
–Format (in your own handwriting). We will not mark any written assessment in word and or excel.
6. Wrong answer scripts that are uploaded, that is, any file other than the exam answer script (e.g. uploading
the exam question paper instead of the exam answer script) will not be marked and a 0% will be awarded.
No opportunity will be granted for resubmission.
7. Unisa relies on an automated synchronisation system that elects scripts to be marked in accordance with its
prioritisation rules. Unisa awards 0% to incorrect submissions made on the official platform irrespective of
the correct submissions made on alternative platforms.
8. A mark awarded for an incomplete submission will be the student’s final mark. No opportunity for
resubmission will be granted.
9. A mark awarded for an illegible scanned submission will be the student’s final mark. No opportunity for
resubmission will be granted.
10. Only the last answer file uploaded on the myExams within the stipulated submission duration period will be
marked.
11. Submissions will only be accepted from registered student accounts.
12. Students who have not used the prescribed invigilation or proctoring tools will be deemed to have
transgressed Unisa’s examination rules and will have their marks withheld.
13. Students who have more than one Unisa student number should ensure that the relevant student number/s
is/are registered on the Invigilator App for the module/s requiring
, invigilation through Invigilator App before their examination session.
14. Assessments invigilated by the Invigilator App require a student to activate the QR code. The
QR code is available for activation 15 minutes before the start time of the examination and
30 minutes after the official start time of the examination. Students who fail to activate the
QR code within the available 45 minutes will be deemed not to have used the invigilation
or proctoring tools and will have their final marks withheld.
15. Any student found to have been outside the Invigilator App (by exiting or minimising the
Invigilator App) for a total of 10 minutes during their closed-book examination session will
be considered to have violated Unisa's examination rules and their marks will be withheld.
Students writing closed-book examinations should activate flight mode on their phones or
switch off their network/Wi-Fi, after scanning the QR code on the invigilator App, to
prevent background applications overriding the running of the Invigilator App during
their examination session. The network/Wi-Fi should be switched back on to enable uploading
of the answer script on myExams after completing the examination.
16. Students are advised to complete writing at the scheduled examination end time. For Invigilator
App enabled examinations, students have 10 minutes after their scheduled examination end time
to upload their scripts on the Invigilator App. Failure to upload within the stipulated 10 minutes
will result in the Invigilator App being non-responsive. In such cases, students are advised to
stop attempting to upload their answer scripts on the Invigilator App and immediately submit
their answer script via the myExams platforms. Students must submit their answer scripts on
both the Invigilator App (within the first 10 minutes) and then on the myExams platform within
the remaining 30 minutes allocated for uploading after the official examination time.
17. Students who complete their assessment earlier than their stipulated examination duration period
should confirm the completion of their assessment by clicking the "finish assessment button" on
the Invigilator App. Failure to do so will result in students been flagged as being “Out of App”
for the remaining duration of their assessment and rule 12 above will apply.
18. Students may not exit the Invigilator App or click "finish assessment button" within an hour of
activating the QR code.
19. Students may not improperly manipulate the assessment invigilation process by prematurely
ending their invigilation using the "finish assessment button"; doing so may result in disciplinary
proceedings, and their marks will be withheld.
20. Students have 48 hours from the completion of their examination session to upload their
invigilator pending uploads from the Invigilator App. Failure to do so will result in students
deemed not to have used the invigilation or proctoring tools and their final marks will be
withheld.
21. Students must acknowledge compliance with the Unisa examination rules and affirm that the
work they are submitting is their own, by ticking the honesty declaration box when submitting
their answer scripts. Students suspected of dishonest conduct during the examinations will be
subjected to disciplinary processes. Students may not communicate with any other person or
request assistance from any other person during their
examinations. The use of Telegram, WhatsApp, or any other instant messaging services with any other
person (except when asking for technical assistance via official channels of the SCSC or the Invigilator
WhatsApp line) are strictly prohibited. Plagiarism is a violation of academic integrity and students who
plagiarise, copy from published work, or use Artificial Intelligence Software (e.g. ChatGPT) or online
sources (e.g. course material), unless explicitly permitted, will be in violation of the Policy on Academic
Integrity and the Student Disciplinary Code and may be referred to a disciplinary hearing. Unisa has a
zero tolerance for plagiarism and/or any other forms of academic dishonesty.
,UNIVERSITY EXAMINATIONS
May / June 2025
FAC2601
Financial Accounting for Companies
100 marks
3 hours and 20 minutes
This paper consists of FIFTEEN (15) pages.
Instructions:
1. This paper consists of FOUR (4) questions. The QR code is as follows:
2. All questions must be answered.
3. Basic calculations, where applicable, must be shown.
4. Each question attempted must commence on a new (separate) page.
Please note that all answers should be in your own handwriting and not typed.
5. PROPOSED TIMETABLE: (Avoid deviating from this as far as possible.)
Question Time in
no Subject Marks minutes
1 Multiple-choice question 10 20
2 Statement of Financial Position and PPE note 55 110
3 Revenue 15 30
4 Provisions 20 40
TOTAL 100 200
Download this paper as soon as it has been accessed.
,Remember to complete and adhere to the Honesty Declaration.
Please upload your submission in PDF-format: a single file not larger than 20Mb, before the expiry of the
available time.
(https://cas.myexams.unisa.ac.za/mod/assign/view.php?id=71831).
Additional student instructions:
1. Students must upload their answer scripts in a single PDF file on the official myExams platform (answer
scripts must not be password protected or uploaded as "read-only" files). Students are provided 30 minutes
to submit their answer scripts after the official examination time on myExams platform. The university only
marks one submission received from a student. Priority is granted to scripts received via the myExams
platform.
2. NO e-mailed scripts will be accepted.
3. Students are advised to preview submissions (answer scripts) to ensure legibility and also to ensure that the
correct answer script file has been uploaded.
4. Students are permitted to resubmit their answer scripts, but only within the stipulated submission duration,
should they regard the initial submission to be unsatisfactory. Resubmissions after an examination's closing
time are not permitted.
5. Scripts submitted in an incorrect file format will not be considered for marking. Students are advised to refer
to their module’s examination instructions to ensure they use the correct file format. It must be in a .PDF
–Format (in your own handwriting). We will not mark any written assessment in word and or excel.
6. Wrong answer scripts that are uploaded, that is, any file other than the exam answer script (e.g. uploading
the exam question paper instead of the exam answer script) will not be marked and a 0% will be awarded.
No opportunity will be granted for resubmission.
7. Unisa relies on an automated synchronisation system that elects scripts to be marked in accordance with its
prioritisation rules. Unisa awards 0% to incorrect submissions made on the official platform irrespective of
the correct submissions made on alternative platforms.
8. A mark awarded for an incomplete submission will be the student’s final mark. No opportunity for
resubmission will be granted.
9. A mark awarded for an illegible scanned submission will be the student’s final mark. No opportunity for
resubmission will be granted.
10. Only the last answer file uploaded on the myExams within the stipulated submission duration period will be
marked.
11. Submissions will only be accepted from registered student accounts.
12. Students who have not used the prescribed invigilation or proctoring tools will be deemed to have
transgressed Unisa’s examination rules and will have their marks withheld.
13. Students who have more than one Unisa student number should ensure that the relevant student number/s
is/are registered on the Invigilator App for the module/s requiring
, invigilation through Invigilator App before their examination session.
14. Assessments invigilated by the Invigilator App require a student to activate the QR code. The
QR code is available for activation 15 minutes before the start time of the examination and
30 minutes after the official start time of the examination. Students who fail to activate the
QR code within the available 45 minutes will be deemed not to have used the invigilation
or proctoring tools and will have their final marks withheld.
15. Any student found to have been outside the Invigilator App (by exiting or minimising the
Invigilator App) for a total of 10 minutes during their closed-book examination session will
be considered to have violated Unisa's examination rules and their marks will be withheld.
Students writing closed-book examinations should activate flight mode on their phones or
switch off their network/Wi-Fi, after scanning the QR code on the invigilator App, to
prevent background applications overriding the running of the Invigilator App during
their examination session. The network/Wi-Fi should be switched back on to enable uploading
of the answer script on myExams after completing the examination.
16. Students are advised to complete writing at the scheduled examination end time. For Invigilator
App enabled examinations, students have 10 minutes after their scheduled examination end time
to upload their scripts on the Invigilator App. Failure to upload within the stipulated 10 minutes
will result in the Invigilator App being non-responsive. In such cases, students are advised to
stop attempting to upload their answer scripts on the Invigilator App and immediately submit
their answer script via the myExams platforms. Students must submit their answer scripts on
both the Invigilator App (within the first 10 minutes) and then on the myExams platform within
the remaining 30 minutes allocated for uploading after the official examination time.
17. Students who complete their assessment earlier than their stipulated examination duration period
should confirm the completion of their assessment by clicking the "finish assessment button" on
the Invigilator App. Failure to do so will result in students been flagged as being “Out of App”
for the remaining duration of their assessment and rule 12 above will apply.
18. Students may not exit the Invigilator App or click "finish assessment button" within an hour of
activating the QR code.
19. Students may not improperly manipulate the assessment invigilation process by prematurely
ending their invigilation using the "finish assessment button"; doing so may result in disciplinary
proceedings, and their marks will be withheld.
20. Students have 48 hours from the completion of their examination session to upload their
invigilator pending uploads from the Invigilator App. Failure to do so will result in students
deemed not to have used the invigilation or proctoring tools and their final marks will be
withheld.
21. Students must acknowledge compliance with the Unisa examination rules and affirm that the
work they are submitting is their own, by ticking the honesty declaration box when submitting
their answer scripts. Students suspected of dishonest conduct during the examinations will be
subjected to disciplinary processes. Students may not communicate with any other person or
request assistance from any other person during their
examinations. The use of Telegram, WhatsApp, or any other instant messaging services with any other
person (except when asking for technical assistance via official channels of the SCSC or the Invigilator
WhatsApp line) are strictly prohibited. Plagiarism is a violation of academic integrity and students who
plagiarise, copy from published work, or use Artificial Intelligence Software (e.g. ChatGPT) or online
sources (e.g. course material), unless explicitly permitted, will be in violation of the Policy on Academic
Integrity and the Student Disciplinary Code and may be referred to a disciplinary hearing. Unisa has a
zero tolerance for plagiarism and/or any other forms of academic dishonesty.
