FAC3704
EXAM
PACK
2025
, lOMoARcPSD|58918787
UNIVERSITY EXAMINATIONS
Oct/Nov 2025
FAC3704
GROUP FINANCIAL REPORTING
100 marks
3 hours
First Examiner: Mr A Steyn
Second Examiner: Ms L Botha
Use of a non-programmable pocket calculator is permissible
THIS PAPER CONSISTS OF Fourteen (14) PAGES.
PLEASE NOTE:
1. This is a closed-book examination.
2. The paper consists of TWO (2) questions.
3. All questions must be answered.
4. All calculations must be shown.
5. Each question attempted must commence on a new (separate) page.
6. PROPOSED TIME-TABLE: (Avoid deviating from this as far as possible.)
Question Subject Marks Time
number (minutes)
Consolidation of a group of entities and change in
1 50 90
control
2 Consolidation of a group of entities 50 90
TOTAL 100 180
Downloaded by Jonah Njenga ()
, lOMoARcPSD|58918787
FAC3704 Oct/Nov 2025
INVIGILATOR APP INSTRUCTIONS:
1. Please log into The Invigilator App. You need to be connected to the internet in order to log in and scan the
QR code.
2. Scan the QR code above once the examination formally commences. If you encounter difficulty with scanning
of the QR code you can also enter the QR access code at the bottom of the QR code in order to start the
assessment.
3. Once the QR code is scanned, you can place your smartphone next to you. The Invigilator App will notify you
when an action is required. Ensure your media volume Is turned up.
4. You may access your MyExams in the application if you only have one device by pressing the ‘access LMS
or access Browser’ button in the top right corner of your app.
5. Please remember to keep your smartphone on charge for the duration of the assessment.
6. Keep The Invigilator app open on your cell phone during the assessment. You are not allowed to leave or
minimise the application.
7. When an action is required, a notification beep will be heard. Action the request.
8. Please ensure you are connected to the internet in order to commence the examination as well as at the end
of the examination. No internet connection is needed during the assessment.
9. It is important to first upload your script to the MyExams. Uploading of app data is not time sensitive and you
can do it after you have uploaded your script to the MyExams.
10. It is important to note that you have to adhere to the time limit in your MyExams assessment as the invigilation
time in the app could exceed the time allocated to complete your assessment.
11. You can click the "Finish Assessment" button in the app if you finish early.
12. Should you encounter any technical difficulty, please WhatsApp The Invigilator Helpdesk on 073 505 8273.
2
Downloaded by Jonah Njenga ()
, lOMoARcPSD|58918787
FAC3704 Oct/Nov 2025
EXAMINATION RULES:
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). 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 with an incorrect file format will not be considered for marking.
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 utilised 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 utilised 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.
17. Students are advised to complete writing at the scheduled examination end time. 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.
3
Downloaded by Jonah Njenga ()
EXAM
PACK
2025
, lOMoARcPSD|58918787
UNIVERSITY EXAMINATIONS
Oct/Nov 2025
FAC3704
GROUP FINANCIAL REPORTING
100 marks
3 hours
First Examiner: Mr A Steyn
Second Examiner: Ms L Botha
Use of a non-programmable pocket calculator is permissible
THIS PAPER CONSISTS OF Fourteen (14) PAGES.
PLEASE NOTE:
1. This is a closed-book examination.
2. The paper consists of TWO (2) questions.
3. All questions must be answered.
4. All calculations must be shown.
5. Each question attempted must commence on a new (separate) page.
6. PROPOSED TIME-TABLE: (Avoid deviating from this as far as possible.)
Question Subject Marks Time
number (minutes)
Consolidation of a group of entities and change in
1 50 90
control
2 Consolidation of a group of entities 50 90
TOTAL 100 180
Downloaded by Jonah Njenga ()
, lOMoARcPSD|58918787
FAC3704 Oct/Nov 2025
INVIGILATOR APP INSTRUCTIONS:
1. Please log into The Invigilator App. You need to be connected to the internet in order to log in and scan the
QR code.
2. Scan the QR code above once the examination formally commences. If you encounter difficulty with scanning
of the QR code you can also enter the QR access code at the bottom of the QR code in order to start the
assessment.
3. Once the QR code is scanned, you can place your smartphone next to you. The Invigilator App will notify you
when an action is required. Ensure your media volume Is turned up.
4. You may access your MyExams in the application if you only have one device by pressing the ‘access LMS
or access Browser’ button in the top right corner of your app.
5. Please remember to keep your smartphone on charge for the duration of the assessment.
6. Keep The Invigilator app open on your cell phone during the assessment. You are not allowed to leave or
minimise the application.
7. When an action is required, a notification beep will be heard. Action the request.
8. Please ensure you are connected to the internet in order to commence the examination as well as at the end
of the examination. No internet connection is needed during the assessment.
9. It is important to first upload your script to the MyExams. Uploading of app data is not time sensitive and you
can do it after you have uploaded your script to the MyExams.
10. It is important to note that you have to adhere to the time limit in your MyExams assessment as the invigilation
time in the app could exceed the time allocated to complete your assessment.
11. You can click the "Finish Assessment" button in the app if you finish early.
12. Should you encounter any technical difficulty, please WhatsApp The Invigilator Helpdesk on 073 505 8273.
2
Downloaded by Jonah Njenga ()
, lOMoARcPSD|58918787
FAC3704 Oct/Nov 2025
EXAMINATION RULES:
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). 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 with an incorrect file format will not be considered for marking.
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 utilised 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 utilised 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.
17. Students are advised to complete writing at the scheduled examination end time. 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.
3
Downloaded by Jonah Njenga ()
