UNIVERSITY EXAMINATIONS
May/June 2025
FAC2602
SELECTED ACCOUNTING STANDARDS AND SIMPLE GROUP STRUCTURES
100 marks
3 hours 20 minutes
First Examiners: Ms KA Nkome
Ms C Wolfaardt
Ms N Mahommed
Mr V Booi
Second Examiner: Ms M Els
Use of a non-programmable pocket calculator is permissible.
THIS PAPER CONSISTS OF TWELVE (12) PAGES.
PLEASE NOTE:
1. This is a closed-book examination.
2. The paper consists of THREE (3) 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)
1 Pro-forma journals and discussion 35 70
2 Consolidation of group financial statements 43 86
3 Cash flows statement 22 44
TOTAL 100 200
, FAC2602 May/June 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 below.
2. Scan the QR code below as soon as you have downloaded your question paper during the
15-minute download window. Please take note that you can only scan the QR code for a limited
time and it should therefore be scanned as soon as possible to start the invigilation.
3. 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.
4. 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. Action the request. Ensure your media volume is
turned up.
5. We recommend that you keep your smartphone on charge for the duration of the assessment.
6. Keep The Invigilator app open on your cellphone for the full duration of the assessment. You
are not allowed to leave or minimise the application.
7. 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.
8. It is important to first upload your script to the MyExams. Uploading of app data is not limited
to the examination time and you can do it after you have uploaded your script to the MyExams.
9. 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.
10. You can click the "Finish Assessment" button in the app if you finish early.
11. Should you encounter any technical difficulty, please WhatsApp the Invigilator Helpdesk on
073 505 8273.
EXAMINATION RULES:
1. Students must upload their handwritten (scanned) answer scripts in a single PDF file (answer
scripts must not be password protected or uploaded as “read only” files).
2. The university only marks one submission received from a student. Accordingly, Unisa awards
0% to incorrect submissions made via the official platform regardless of correct submissions
made on alternative platforms.
2
May/June 2025
FAC2602
SELECTED ACCOUNTING STANDARDS AND SIMPLE GROUP STRUCTURES
100 marks
3 hours 20 minutes
First Examiners: Ms KA Nkome
Ms C Wolfaardt
Ms N Mahommed
Mr V Booi
Second Examiner: Ms M Els
Use of a non-programmable pocket calculator is permissible.
THIS PAPER CONSISTS OF TWELVE (12) PAGES.
PLEASE NOTE:
1. This is a closed-book examination.
2. The paper consists of THREE (3) 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)
1 Pro-forma journals and discussion 35 70
2 Consolidation of group financial statements 43 86
3 Cash flows statement 22 44
TOTAL 100 200
, FAC2602 May/June 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 below.
2. Scan the QR code below as soon as you have downloaded your question paper during the
15-minute download window. Please take note that you can only scan the QR code for a limited
time and it should therefore be scanned as soon as possible to start the invigilation.
3. 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.
4. 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. Action the request. Ensure your media volume is
turned up.
5. We recommend that you keep your smartphone on charge for the duration of the assessment.
6. Keep The Invigilator app open on your cellphone for the full duration of the assessment. You
are not allowed to leave or minimise the application.
7. 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.
8. It is important to first upload your script to the MyExams. Uploading of app data is not limited
to the examination time and you can do it after you have uploaded your script to the MyExams.
9. 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.
10. You can click the "Finish Assessment" button in the app if you finish early.
11. Should you encounter any technical difficulty, please WhatsApp the Invigilator Helpdesk on
073 505 8273.
EXAMINATION RULES:
1. Students must upload their handwritten (scanned) answer scripts in a single PDF file (answer
scripts must not be password protected or uploaded as “read only” files).
2. The university only marks one submission received from a student. Accordingly, Unisa awards
0% to incorrect submissions made via the official platform regardless of correct submissions
made on alternative platforms.
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