COLLEGE OF ACCOUNTING SCIENCES
DEPARTMENT OF MANAGEMENT ACCOUNTING
TEST 2: 10 JUNE 2024
MAC3761
MANAGEMENT ACCOUNTING III
(60 marks)
2½ hours
(inclusive of 15 minutes download and 30 minutes upload time)
EXAMINATION PANEL AS APPOINTED BY THE DEPARTMENT
CONFIDENTIAL
Use of a non-programmable pocket calculator is permissible.
This is a closed-book test.
This test question paper remains the property of the University of South Africa.
THIS PAPER CONSISTS OF THIRTEEN (13) PAGES
TEST QUESTION PAPER - INSTRUCTIONS
PLEASE NOTE:
1. The paper consists of ONE (1) question.
2. All sub-questions must be answered.
3. All calculations must be shown.
4. Each sub-question attempted must commence on a new (separate) page.
5. PROPOSED TIMETABLE FOR WRITING IS GIVEN BELOW (Do not exceed this! Do not
continue writing during the upload time!):
Marks Time
(minutes)
Question 1: Performance management; Joint and by-product costing;
60 105
Relevant costing; Ethics; Price setting; Process costing.
TOTAL 60 105
CONFIDENTIAL
[TURN OVER]
, Page 2 of 13 MAC3761
Test 2/June 2024
Honesty Declaration
By submitting my solution to the test, 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 test;
• I will not assist any other student in any manner and I will not obtain the assistance of any other person, in
completing this test;
• I know that this is a closed-book test and I will not consult any resources in completing this test; and
• I know that if I am found to be in violation of this declaration I will receive 0% for this test and/or have more
serious disciplinary steps taken against me.
Please note:
The Honesty Declaration is completed as part of the file submission process. Please refer to the instructions above
for guidance on acknowledging the Honor Pledge before submission.
INSTRUCTIONS (ALREADY COMMUNICATED ON MYUNISA BEFOREHAND):
We would again like to highlight the following important aspects of Test 2 for MAC3761 that
were already communicated on myUnisa:
Below is a break-down of the time duration on the day of the MAC3761 Test 2:
MAC3761 11:00am – Download the question paper and read the Required
11:15am and scenario provided.
10 June 2024 11:15am – Writing time
13:00pm
13:00pm – Submission time (upload your answer file)
13:30pm
THIS IS NOT AN OPEN BOOK TEST! YOU ARE NOT ALLOWED TO COPY FROM OR
CONSULT ANY SOURCES, INCLUDING BUT NOT LIMITED TO YOUR TEXTBOOK,
ONLINE LEARNING UNITS, ARTIFICIAL INTELLIGENCE, THE INTERNET OR A
PERSON/S.
PLEASE NOTE THAT IT IS YOUR SOLE RESPONSIBILITY TO ENSURE THAT YOU
UPLOAD ON THE CAS.myExams PLATFORM, https://cas.myexams.unisa.ac.za. THE
SYSTEM CLOSES AT 13:30. WE WILL NOT ACCEPT ANY REASON FOR FAILURE TO
SUBMIT AND WE WILL NOT ACCEPT ANY SUBMISSION ON ANY OTHER PLATFORM
THAN CAS.myExams.
NOTE THE FOLLOWING:
1. Test 2 is an online assessment and will be out of 60 marks. Please ensure that you have all
the necessary resources (internet connectivity, pdf converter/scanner app e.g. Microsoft
Lens/CamScanner, etc.) to ensure minimal disruptions during the test. Please make sure
that the app you are using to scan (if you will be using an app) allows sufficient number of
pages to be scanned as some apps may limit the number of pages allowed to be scanned
for free. Your answers can be handwritten or typed, but they MUST be converted to a
single PDF file. Only PDF documents will be allowed and all Word/Excel documents must
be saved as ONE PDF file before it can be submitted (double check that all your pages show
in the PDF file).
CONFIDENTIAL
[TURN OVER]
DEPARTMENT OF MANAGEMENT ACCOUNTING
TEST 2: 10 JUNE 2024
MAC3761
MANAGEMENT ACCOUNTING III
(60 marks)
2½ hours
(inclusive of 15 minutes download and 30 minutes upload time)
EXAMINATION PANEL AS APPOINTED BY THE DEPARTMENT
CONFIDENTIAL
Use of a non-programmable pocket calculator is permissible.
This is a closed-book test.
This test question paper remains the property of the University of South Africa.
THIS PAPER CONSISTS OF THIRTEEN (13) PAGES
TEST QUESTION PAPER - INSTRUCTIONS
PLEASE NOTE:
1. The paper consists of ONE (1) question.
2. All sub-questions must be answered.
3. All calculations must be shown.
4. Each sub-question attempted must commence on a new (separate) page.
5. PROPOSED TIMETABLE FOR WRITING IS GIVEN BELOW (Do not exceed this! Do not
continue writing during the upload time!):
Marks Time
(minutes)
Question 1: Performance management; Joint and by-product costing;
60 105
Relevant costing; Ethics; Price setting; Process costing.
TOTAL 60 105
CONFIDENTIAL
[TURN OVER]
, Page 2 of 13 MAC3761
Test 2/June 2024
Honesty Declaration
By submitting my solution to the test, 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 test;
• I will not assist any other student in any manner and I will not obtain the assistance of any other person, in
completing this test;
• I know that this is a closed-book test and I will not consult any resources in completing this test; and
• I know that if I am found to be in violation of this declaration I will receive 0% for this test and/or have more
serious disciplinary steps taken against me.
Please note:
The Honesty Declaration is completed as part of the file submission process. Please refer to the instructions above
for guidance on acknowledging the Honor Pledge before submission.
INSTRUCTIONS (ALREADY COMMUNICATED ON MYUNISA BEFOREHAND):
We would again like to highlight the following important aspects of Test 2 for MAC3761 that
were already communicated on myUnisa:
Below is a break-down of the time duration on the day of the MAC3761 Test 2:
MAC3761 11:00am – Download the question paper and read the Required
11:15am and scenario provided.
10 June 2024 11:15am – Writing time
13:00pm
13:00pm – Submission time (upload your answer file)
13:30pm
THIS IS NOT AN OPEN BOOK TEST! YOU ARE NOT ALLOWED TO COPY FROM OR
CONSULT ANY SOURCES, INCLUDING BUT NOT LIMITED TO YOUR TEXTBOOK,
ONLINE LEARNING UNITS, ARTIFICIAL INTELLIGENCE, THE INTERNET OR A
PERSON/S.
PLEASE NOTE THAT IT IS YOUR SOLE RESPONSIBILITY TO ENSURE THAT YOU
UPLOAD ON THE CAS.myExams PLATFORM, https://cas.myexams.unisa.ac.za. THE
SYSTEM CLOSES AT 13:30. WE WILL NOT ACCEPT ANY REASON FOR FAILURE TO
SUBMIT AND WE WILL NOT ACCEPT ANY SUBMISSION ON ANY OTHER PLATFORM
THAN CAS.myExams.
NOTE THE FOLLOWING:
1. Test 2 is an online assessment and will be out of 60 marks. Please ensure that you have all
the necessary resources (internet connectivity, pdf converter/scanner app e.g. Microsoft
Lens/CamScanner, etc.) to ensure minimal disruptions during the test. Please make sure
that the app you are using to scan (if you will be using an app) allows sufficient number of
pages to be scanned as some apps may limit the number of pages allowed to be scanned
for free. Your answers can be handwritten or typed, but they MUST be converted to a
single PDF file. Only PDF documents will be allowed and all Word/Excel documents must
be saved as ONE PDF file before it can be submitted (double check that all your pages show
in the PDF file).
CONFIDENTIAL
[TURN OVER]
