MAC3761
EXAM PACK
FOR ASSISTANCE WITH THIS MODULE +27 67 171 1739
, lOMoARcPSD|62123117
UNIVERSITY EXAMINATIONS
Oct/Nov 2025
MAC3761
Management Accounting III
100 Marks
Duration: 3 Hours and 20 Minutes (writing time only)
EXAMINATION PANEL AS APPOINTED BY THE DEPARTMENT
Use of a non-programmable pocket calculator is permissible.
Closed-book examination.
The examination question paper remains the property of the University of South Africa and may not be
distributed beyond its intended use for this examination.
THIS PAPER CONSISTS OF 17 PAGES IN TOTAL (INCLUDING THE INSTRUCTIONS).
IMPORTANT INSTRUCTIONS:
1. This is a closed-book exam. You are not allowed to copy from or consult any sources,
including for example your textbook or tutorial letters. You are not allowed to consult any
third party for the duration of the examination session. The use of artificial intelligence (AI)
programmes/software/websites is strictly prohibited.
2. This paper consists of two (2) independent questions with subsections. Each of the 2 questions
must be attempted without reference to the other.
3. You are advised to carefully read the required before attempting the questions concerned.
4. All questions and subsections must be answered.
5. All workings, where applicable, must be shown.
6. Include (type/write) your student number in the document/answer file.
PROPOSED TIMETABLE FOR THIS EXAM: Marks Minutes Time
slot
Download the question paper and read the required and scenario provided. 07:45 –
15
Scan the QR code of the Invigilator App. 08:00
Question 1: Risk management and governance; Reporting and
performance analysis; Analysis of financial and non-financial information;
56 112
Capital budgeting; Capital structure and cost of capital; Dividend decisions;
Business valuations; and Sources and forms of finance. 08:00 –
Question 2: Performance management; Cost classification and Cost 11:20
estimation; Budgets, planning and control; Relevant costing; Transfer
44 88
pricing; Joint and by-product costing; Ethical, financial, and non-financial
matters; and Process costing.
Converting your answers to a PDF file and successfully uploading your single PDF 11:20 –
file. You must successfully upload on/before 11:50am, 08 October 2025, South 30 11:50
African Standard Time (SAST).
TOTAL 100 245
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, lOMoARcPSD|62123117
Page 2 of 17
MAC3761 OCT/NOV 2025
Honesty Declaration:
By submitting my solution to the exam, 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 exam.
I will not assist any other student in any manner, and I will not obtain the assistance of any other
person, in completing this exam.
I know that if I am found to be in violation of this declaration, I will have to face a disciplinary hearing.
Please note: By submitting your solution, you automatically declare that you adhere to all the above
with regards to this specific assessment.
THE INVIGILATOR APP
Day of the assessment instructions:
• Ensure you are connected to the internet 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.
• You can only scan this QR code once. 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 (15 minutes prior to the commencement of
the exam and 30 minutes once the exam started), and it should therefore be scanned as soon
as possible to start the invigilation before 08:30am SAST, 08 October 2025.
• If you do not scan the QR code in time (i.e. before 08:30am), your script will be flagged for
non-usage of the app.
• If you encounter any problems with the App, you MUST provide us with a screenshot/screenshots
and timestamp(s) that show(s) you accessed the App, attempted to scan the QR code within the
45-minute timeframe (07:45am to 08:30am) and contacted the Invigilator App Helpdesk in time,
followed all the appropriate instructions and had problems with the App that were not your own
responsibility, all as applicable in your specific situation. You also need to send us screenshots of
your communication with the Invigilator App WhatsApp Helpdesk. Only in limited instances, where
your technical issues have been logged by the App as a valid technical issue for which the
responsibility does not lie with you, your script may be considered. If you are not cleared for a
valid technical issue by the App and we do not have your required supporting information
by the end of the 48 hours’ deadline for upload of invigilation data, your marks will be
withheld. Your screenshots must clearly show (depending on your specific situation) e.g.
that you tried to access the app and scan the QR code BEFORE 08:30am and your
communication with the App’s WhatsApp Helpdesk.
• 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.
CONFIDENTIAL
[TURN OVER]
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Page 3 of 17
MAC3761 OCT/NOV 2025
• 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 must adhere to the specified assessment writing time limit of 3 hours and 20 minutes 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. You have 10 minutes to take the pictures.
• 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 the CAS.myExams platform on myUnisa and you can
temporarily minimise the App to do so. You can come back and upload your script on the App after
you have successfully uploaded your script on the CAS.myExams platform on myUnisa. You have
48 hours to upload your App data.
• Important: Note that in terms of the University Online Examination Rules, “If any student is
found to have been outside the Invigilator App (by exiting or minimising the Invigilator App)
for a minimum of 10 minutes during their examination session will be considered to have
violated Unisa's examination rules and their marks will be withheld.”
• The submission on the App does NOT replace the normal upload of your script to the
CAS.myExams platform. We have noted that students tend to prioritise uploading
invigilation results immediately after writing which affects uploading of their submission
within the allowable 30 minutes. In such cases, students could miss their submission time.
Students are reminded that they have 48 hours to upload their invigilation results on the
Invigilator app and should prioritise uploading their submissions on the official
CAS.myExams platform during the 30 minutes of upload time. The App submission does not
replace the normal upload of a script to the CAS.myExams platform. You HAVE to prioritise
upload on the official platform (CAS.myexams). No late or e-mail submissions are accepted
by the University.
• Should you encounter any technical difficulty, please WhatsApp the Invigilator App Helpdesk on:
073 505 8273.
CONFIDENTIAL
[TURN OVER]
Downloaded by Pied Zulu ()
EXAM PACK
FOR ASSISTANCE WITH THIS MODULE +27 67 171 1739
, lOMoARcPSD|62123117
UNIVERSITY EXAMINATIONS
Oct/Nov 2025
MAC3761
Management Accounting III
100 Marks
Duration: 3 Hours and 20 Minutes (writing time only)
EXAMINATION PANEL AS APPOINTED BY THE DEPARTMENT
Use of a non-programmable pocket calculator is permissible.
Closed-book examination.
The examination question paper remains the property of the University of South Africa and may not be
distributed beyond its intended use for this examination.
THIS PAPER CONSISTS OF 17 PAGES IN TOTAL (INCLUDING THE INSTRUCTIONS).
IMPORTANT INSTRUCTIONS:
1. This is a closed-book exam. You are not allowed to copy from or consult any sources,
including for example your textbook or tutorial letters. You are not allowed to consult any
third party for the duration of the examination session. The use of artificial intelligence (AI)
programmes/software/websites is strictly prohibited.
2. This paper consists of two (2) independent questions with subsections. Each of the 2 questions
must be attempted without reference to the other.
3. You are advised to carefully read the required before attempting the questions concerned.
4. All questions and subsections must be answered.
5. All workings, where applicable, must be shown.
6. Include (type/write) your student number in the document/answer file.
PROPOSED TIMETABLE FOR THIS EXAM: Marks Minutes Time
slot
Download the question paper and read the required and scenario provided. 07:45 –
15
Scan the QR code of the Invigilator App. 08:00
Question 1: Risk management and governance; Reporting and
performance analysis; Analysis of financial and non-financial information;
56 112
Capital budgeting; Capital structure and cost of capital; Dividend decisions;
Business valuations; and Sources and forms of finance. 08:00 –
Question 2: Performance management; Cost classification and Cost 11:20
estimation; Budgets, planning and control; Relevant costing; Transfer
44 88
pricing; Joint and by-product costing; Ethical, financial, and non-financial
matters; and Process costing.
Converting your answers to a PDF file and successfully uploading your single PDF 11:20 –
file. You must successfully upload on/before 11:50am, 08 October 2025, South 30 11:50
African Standard Time (SAST).
TOTAL 100 245
Downloaded by Pied Zulu ()
, lOMoARcPSD|62123117
Page 2 of 17
MAC3761 OCT/NOV 2025
Honesty Declaration:
By submitting my solution to the exam, 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 exam.
I will not assist any other student in any manner, and I will not obtain the assistance of any other
person, in completing this exam.
I know that if I am found to be in violation of this declaration, I will have to face a disciplinary hearing.
Please note: By submitting your solution, you automatically declare that you adhere to all the above
with regards to this specific assessment.
THE INVIGILATOR APP
Day of the assessment instructions:
• Ensure you are connected to the internet 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.
• You can only scan this QR code once. 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 (15 minutes prior to the commencement of
the exam and 30 minutes once the exam started), and it should therefore be scanned as soon
as possible to start the invigilation before 08:30am SAST, 08 October 2025.
• If you do not scan the QR code in time (i.e. before 08:30am), your script will be flagged for
non-usage of the app.
• If you encounter any problems with the App, you MUST provide us with a screenshot/screenshots
and timestamp(s) that show(s) you accessed the App, attempted to scan the QR code within the
45-minute timeframe (07:45am to 08:30am) and contacted the Invigilator App Helpdesk in time,
followed all the appropriate instructions and had problems with the App that were not your own
responsibility, all as applicable in your specific situation. You also need to send us screenshots of
your communication with the Invigilator App WhatsApp Helpdesk. Only in limited instances, where
your technical issues have been logged by the App as a valid technical issue for which the
responsibility does not lie with you, your script may be considered. If you are not cleared for a
valid technical issue by the App and we do not have your required supporting information
by the end of the 48 hours’ deadline for upload of invigilation data, your marks will be
withheld. Your screenshots must clearly show (depending on your specific situation) e.g.
that you tried to access the app and scan the QR code BEFORE 08:30am and your
communication with the App’s WhatsApp Helpdesk.
• 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.
CONFIDENTIAL
[TURN OVER]
Downloaded by Pied Zulu ()
, lOMoARcPSD|62123117
Page 3 of 17
MAC3761 OCT/NOV 2025
• 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 must adhere to the specified assessment writing time limit of 3 hours and 20 minutes 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. You have 10 minutes to take the pictures.
• 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 the CAS.myExams platform on myUnisa and you can
temporarily minimise the App to do so. You can come back and upload your script on the App after
you have successfully uploaded your script on the CAS.myExams platform on myUnisa. You have
48 hours to upload your App data.
• Important: Note that in terms of the University Online Examination Rules, “If any student is
found to have been outside the Invigilator App (by exiting or minimising the Invigilator App)
for a minimum of 10 minutes during their examination session will be considered to have
violated Unisa's examination rules and their marks will be withheld.”
• The submission on the App does NOT replace the normal upload of your script to the
CAS.myExams platform. We have noted that students tend to prioritise uploading
invigilation results immediately after writing which affects uploading of their submission
within the allowable 30 minutes. In such cases, students could miss their submission time.
Students are reminded that they have 48 hours to upload their invigilation results on the
Invigilator app and should prioritise uploading their submissions on the official
CAS.myExams platform during the 30 minutes of upload time. The App submission does not
replace the normal upload of a script to the CAS.myExams platform. You HAVE to prioritise
upload on the official platform (CAS.myexams). No late or e-mail submissions are accepted
by the University.
• Should you encounter any technical difficulty, please WhatsApp the Invigilator App Helpdesk on:
073 505 8273.
CONFIDENTIAL
[TURN OVER]
Downloaded by Pied Zulu ()
