UNIVERSITY EXAMINATIONS
May/June 2022
FAC3703
SPECIFIC FINANCIAL REPORTING
100 marks
3 hours
60 minutes for uploading
THIS PAPER CONSISTS OF
TEN (10) PAGES.
INSTRUCTIONS:
Please remember to complete the Honesty Declaration.
Follow these steps to submit your take-home answer file.
1. Access myUnisa at https://my.unisa.ac.za/portal and login using your student number
and myUnisa password.
2. Click on the “myAdmin” tab in the top navigation.
3. In the “Assessments” submenu, click on the “Assessment Info” tool in the drop-down
list.
• Locate the section for UNISA summative assessments at the bottom of the list.
• Find the corresponding portfolio number for your module.
• Click on the Submit link in the Action column and follow the steps described below.
Load the answer file from your PC to myUnisa:
• Click on the Browse button next to File Name.
• In the Choose File dialog box, select the file you want to upload, and then click OK.
• Select the correct file format from the File Format drop-down list. Only PDF
formatted files are allowed to be uploaded.
• Click on the Continue button. If you do not click Continue, no submission action will
take place.
Additional student instructions.
1. Students must upload their answer scripts in a single PDF file (answer scripts must not
be password protected or uploaded as “read only” files)
2. Incorrect file format and uncollated answer scripts will not be considered.
3. NO emailed scripts will be accepted.
4. Students are advised to preview submissions (answer scripts) to ensure legibility and
that the correct answer script file has been uploaded.
5. Incorrect answer scripts and/or submissions made on unofficial examinations platforms
(including the invigilator cell phone application) will not be marked and no opportunity will
be granted for resubmission.
6. Mark awarded for incomplete submission will be the student’s final mark. No opportunity
for resubmission will be granted.
7. Mark awarded for illegible scanned submission will be the student’s final mark. No
opportunity for resubmission will be granted.
8. Submissions will only be accepted from registered student accounts.
1 [Please Turn Over]
, FAC3703
May – June 2022 Examination
9. Students who have not utilised invigilation or proctoring tools will be subjected
to disciplinary processes (only include if applicable).
10. Students suspected of dishonest conduct during the examinations will be subjected to
disciplinary processes. UNISA has a zero tolerance for plagiarism and/or any other forms
of academic dishonesty.
11. Students are provided one hour to submit their answer scripts after the official
examination time. Submissions made after the official examination time will be rejected
by the examination regulations and will not be marked.
12. Students experiencing network or load shedding challenges are advised to apply
together with supporting evidence for an Aegrotat within 3 days of the examination
session.
13. Students experiencing technical challenges, contact the SCSC 080 000 1870 or email
or alternatively email your module lecturer. ONLY
communication from your myLIfe account will be considered.
PLEASE NOTE:
1. The paper consists of TWO (2) questions.
2. All questions must be answered.
3. All calculations must be shown.
4. Each question attempted, must commence on a new page.
5. PROPOSED TIME-TABLE: (Avoid deviating from this as far as possible.)
Question Time
number Subject Marks (minutes)
Leases and Employee
1 benefits 45 80
Financial Instruments,
Borrowing cost and Related
2 Parties 55 100
TOTAL 100 180
2 [Please Turn Over]
, FAC3703
May – June 2022 Examination
INSTRUCTIONS ON THE DAY OF THE ASSESSMENT
Ensure you are connected to the internet in order 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.
Unless otherwise specified by your institution, note that you can only scan this QR
code once. If your assessment has multiple online sections, tests or attempts, 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 and it should therefore be
scanned as soon as possible to start the invigilation.
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 have to adhere to the assessment time limit communicated to you by your
institution as the time displayed in the Invigilator App could differ from the time
allocated to complete your assessment.
You can click the "Finish Assessment" button in the app if you finish your assessment
early .
If you are performing a written or Scan-and-Upload assessment:
The Invigilator App may request you to take a picture of every page of your answer
sheet at the end of the assessment. Unless otherwise specified by your institution,
this does NOT replace the normal upload of your script to your institutions
online portal.
After completing invigilation and following all app instructions, you must upload your
Invigilation App data. If however there is a delay in the upload of the app data at the
end of the assessment, you should prioritise the upload of your script to your university
portal and you can temporarily minimise the app to do so. Uploading of app data is not
time sensitive and you can come back and do it after you have successfully uploaded
your script to the exam portal.
Should you encounter any technical difficulty, please WhatsApp The Invigilator
Helpdesk on 073 505 8273.
3 [Please Turn Over]
May/June 2022
FAC3703
SPECIFIC FINANCIAL REPORTING
100 marks
3 hours
60 minutes for uploading
THIS PAPER CONSISTS OF
TEN (10) PAGES.
INSTRUCTIONS:
Please remember to complete the Honesty Declaration.
Follow these steps to submit your take-home answer file.
1. Access myUnisa at https://my.unisa.ac.za/portal and login using your student number
and myUnisa password.
2. Click on the “myAdmin” tab in the top navigation.
3. In the “Assessments” submenu, click on the “Assessment Info” tool in the drop-down
list.
• Locate the section for UNISA summative assessments at the bottom of the list.
• Find the corresponding portfolio number for your module.
• Click on the Submit link in the Action column and follow the steps described below.
Load the answer file from your PC to myUnisa:
• Click on the Browse button next to File Name.
• In the Choose File dialog box, select the file you want to upload, and then click OK.
• Select the correct file format from the File Format drop-down list. Only PDF
formatted files are allowed to be uploaded.
• Click on the Continue button. If you do not click Continue, no submission action will
take place.
Additional student instructions.
1. Students must upload their answer scripts in a single PDF file (answer scripts must not
be password protected or uploaded as “read only” files)
2. Incorrect file format and uncollated answer scripts will not be considered.
3. NO emailed scripts will be accepted.
4. Students are advised to preview submissions (answer scripts) to ensure legibility and
that the correct answer script file has been uploaded.
5. Incorrect answer scripts and/or submissions made on unofficial examinations platforms
(including the invigilator cell phone application) will not be marked and no opportunity will
be granted for resubmission.
6. Mark awarded for incomplete submission will be the student’s final mark. No opportunity
for resubmission will be granted.
7. Mark awarded for illegible scanned submission will be the student’s final mark. No
opportunity for resubmission will be granted.
8. Submissions will only be accepted from registered student accounts.
1 [Please Turn Over]
, FAC3703
May – June 2022 Examination
9. Students who have not utilised invigilation or proctoring tools will be subjected
to disciplinary processes (only include if applicable).
10. Students suspected of dishonest conduct during the examinations will be subjected to
disciplinary processes. UNISA has a zero tolerance for plagiarism and/or any other forms
of academic dishonesty.
11. Students are provided one hour to submit their answer scripts after the official
examination time. Submissions made after the official examination time will be rejected
by the examination regulations and will not be marked.
12. Students experiencing network or load shedding challenges are advised to apply
together with supporting evidence for an Aegrotat within 3 days of the examination
session.
13. Students experiencing technical challenges, contact the SCSC 080 000 1870 or email
or alternatively email your module lecturer. ONLY
communication from your myLIfe account will be considered.
PLEASE NOTE:
1. The paper consists of TWO (2) questions.
2. All questions must be answered.
3. All calculations must be shown.
4. Each question attempted, must commence on a new page.
5. PROPOSED TIME-TABLE: (Avoid deviating from this as far as possible.)
Question Time
number Subject Marks (minutes)
Leases and Employee
1 benefits 45 80
Financial Instruments,
Borrowing cost and Related
2 Parties 55 100
TOTAL 100 180
2 [Please Turn Over]
, FAC3703
May – June 2022 Examination
INSTRUCTIONS ON THE DAY OF THE ASSESSMENT
Ensure you are connected to the internet in order 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.
Unless otherwise specified by your institution, note that you can only scan this QR
code once. If your assessment has multiple online sections, tests or attempts, 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 and it should therefore be
scanned as soon as possible to start the invigilation.
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 have to adhere to the assessment time limit communicated to you by your
institution as the time displayed in the Invigilator App could differ from the time
allocated to complete your assessment.
You can click the "Finish Assessment" button in the app if you finish your assessment
early .
If you are performing a written or Scan-and-Upload assessment:
The Invigilator App may request you to take a picture of every page of your answer
sheet at the end of the assessment. Unless otherwise specified by your institution,
this does NOT replace the normal upload of your script to your institutions
online portal.
After completing invigilation and following all app instructions, you must upload your
Invigilation App data. If however there is a delay in the upload of the app data at the
end of the assessment, you should prioritise the upload of your script to your university
portal and you can temporarily minimise the app to do so. Uploading of app data is not
time sensitive and you can come back and do it after you have successfully uploaded
your script to the exam portal.
Should you encounter any technical difficulty, please WhatsApp The Invigilator
Helpdesk on 073 505 8273.
3 [Please Turn Over]
