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MAC3701 EXAM PACK 2026 - DETAILED QUESTIONS AND ANSWERS

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MAC3701 EXAM PACK 2026 - DETAILED QUESTIONS AND ANSWERS Latest exam pack questions and answers and summarized notes for exam preparation

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, MAC3701 PAST
EXAMINATION
QUESTION
PAPERS 2025
Application of Management techniques (University of South Africa)

,UNIVERSITY EXAMINATIONS




May/June 2025

MAC3701

Application of Management Accounting Techniques

100 Marks
Duration 3 Hours

ASSESSMENT PANEL AS APPOINTED BY THE DEPARTMENT
This paper consists of 10 pages (including this page and the Invigilator App instructions).

Instructions:

1. All question parts must be answered, and all calculations must be shown in detail.
2. This is a closed-book examination; hence, you may not refer to any of your study material,
notes, the Internet, AI software, 3rd parties, etc. during the examination.
3. Ignore taxation and the time value of money.
4. The exam consists of 5 independent parts, all based on the same company.
5. 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 2025 examination rules
6. You are reminded that you should make use of the Invigilator App, about which you will find
more information on the next page.
7. The assessment question paper remains the property of the University of South Africa and
may not be distributed beyond its intended use for this assessment.


PROPOSED TIMETABLE Marks Minutes

Question 1: Topics
Part A: Cost-volume-profit (CVP) relationships and Risks 25 45
Part B: Standard costing and Direct and absorption costing 20 36
Part C: Optimal production mix and Direct and absorption costing 18 32
Part D: Relevant decision making - Discontinuation 25 45
Part E: Inventory planning and Performance measurement 12 22
Converting your answers to a PDF file and successfully uploading your
one PDF file. (You must successfully submit your PDF file before 11:30, 30
South African time, on 2 June 2025.)
100 210


[TURN OVER]

, Page 2 of 10
MAC3701
May/June 2025




CONFIDENTIAL [TURN OVER]

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