COLLEGE OF ACCOUNTING SCIENCES
DEPARTMENT OF MANAGEMENT ACCOUNTING
TEST 3: 29 July 2024
MAC3761
MANAGEMENT ACCOUNTING III
(40 marks)
2 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. You are not allowed to use an online
calculator.
This is a closed-book test.
This test question paper remains the property of the University of South Africa.
THIS PAPER CONSISTS OF TWELVE (12) 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 (Do not exceed this! Do not continue writing during the upload time!):
PROPOSED TIMETABLE FOR THIS TEST Marks Minutes Time slot
Download and reading time: 15 8:30 – 8:45
Writing time:
Question 1: Introduction to Financial Management; Strategy and 72 + 3
extra 8:45 -10:00
Business models; Risk Management and governance; Sources and 40
forms of finance; Capital structure and cost of capital; and Working minutes
Capital management
Upload (submission) time: Converting your answers to a PDF file and
successfully uploading your single PDF file. You must successfully
upload your PDF file on CAS.myExams before 10:30am South African 30 10:00-10:30
time, 29 July 2024. The submission platform closes at 10:30am (29 July
2024, South African time) and no submission from 10:30 onwards will
be accepted for marking (when 10:30:00 am arrives, it is too late).
40 120
[TURN OVER]
CONFIDENTIAL
, Page 2 of 12 MAC3761
Test 3/July 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 including Artificial Intelligence, 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 3 for MAC3761 that were
already communicated on myUnisa:
Below is a break-down of the time duration on the day of the MAC3761 Test 3:
MAC3761 08:30am – Download the question paper and read the Required and
08:45am scenario provided.
29 July 2024 08:45am – Writing time
10:00am
10:00am – Submission time (upload your answer file)
10:30am
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 OWN RESPONSIBILITY TO ENSURE THAT YOU UPLOAD ON
THE CAS.myExams PLATFORM, https://cas.myexams.unisa.ac.za. THE SYSTEM CLOSES AT
10:30:00 am. 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 3 is an online assessment and will be out of 40 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.
2. Your answers can be handwritten or typed, but they MUST be converted to a single PDF file.
3. 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).
4. Refer to the student guides in the folder “Important Test Instructions and Student guides” on the
Welcome Page (landing page) of myUNISA for MAC3761-24-Y.
[TURN OVER]
CONFIDENTIAL
DEPARTMENT OF MANAGEMENT ACCOUNTING
TEST 3: 29 July 2024
MAC3761
MANAGEMENT ACCOUNTING III
(40 marks)
2 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. You are not allowed to use an online
calculator.
This is a closed-book test.
This test question paper remains the property of the University of South Africa.
THIS PAPER CONSISTS OF TWELVE (12) 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 (Do not exceed this! Do not continue writing during the upload time!):
PROPOSED TIMETABLE FOR THIS TEST Marks Minutes Time slot
Download and reading time: 15 8:30 – 8:45
Writing time:
Question 1: Introduction to Financial Management; Strategy and 72 + 3
extra 8:45 -10:00
Business models; Risk Management and governance; Sources and 40
forms of finance; Capital structure and cost of capital; and Working minutes
Capital management
Upload (submission) time: Converting your answers to a PDF file and
successfully uploading your single PDF file. You must successfully
upload your PDF file on CAS.myExams before 10:30am South African 30 10:00-10:30
time, 29 July 2024. The submission platform closes at 10:30am (29 July
2024, South African time) and no submission from 10:30 onwards will
be accepted for marking (when 10:30:00 am arrives, it is too late).
40 120
[TURN OVER]
CONFIDENTIAL
, Page 2 of 12 MAC3761
Test 3/July 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 including Artificial Intelligence, 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 3 for MAC3761 that were
already communicated on myUnisa:
Below is a break-down of the time duration on the day of the MAC3761 Test 3:
MAC3761 08:30am – Download the question paper and read the Required and
08:45am scenario provided.
29 July 2024 08:45am – Writing time
10:00am
10:00am – Submission time (upload your answer file)
10:30am
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 OWN RESPONSIBILITY TO ENSURE THAT YOU UPLOAD ON
THE CAS.myExams PLATFORM, https://cas.myexams.unisa.ac.za. THE SYSTEM CLOSES AT
10:30:00 am. 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 3 is an online assessment and will be out of 40 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.
2. Your answers can be handwritten or typed, but they MUST be converted to a single PDF file.
3. 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).
4. Refer to the student guides in the folder “Important Test Instructions and Student guides” on the
Welcome Page (landing page) of myUNISA for MAC3761-24-Y.
[TURN OVER]
CONFIDENTIAL
