MAC3701
EXAM PACK
,UNIVERSITY EXAMINATIONS
May/June 2022
MAC3701
Application of Management Accounting Techniques
100 Marks
Duration 3 Hours
THIS IS NOT AN OPEN BOOK EXAM! YOU ARE NOT ALLOWED TO COPY FROM OR
CONSULT ANY SOURCES INCLUDING YOUR TEXTBOOK AND TUTORIAL LETTERS.
This paper consists of 7 pages in total (including this page, the Invigilator App instructions
and other instruction pages)
1. All questions must be answered, and all calculations must be shown.
2. Ignore taxation and the time value of money.
3. Each question attempted, must commence on a new (separate) page.
4. Include (write/type) your student number in the document/answer file.
5. Invigilator App
• Please take note that the use of The Invigilator App is compulsory for this examination.
• Please take note that The Invigilator App will request you take pictures of your answer
sheet at the end of the assessment. This does not replace your formal scan and upload
to your Learning Management System (myExams).
6. Please ensure you have carefully read and followed the instructions provided in the
May/June 2022 examination guidance tutorial letter; Invigilator App documents;
examination instruction guide provided with your timetable on myUnisa.
PROPOSED TIMETABLE Marks Minutes
Question 1: Topics
Direct- and absorption costing; Overhead allocation; Cost-volume-profit
(CVP) relationships; Standard costing; Budgets, planning and control; 100 180
Relevant decision-making – Special pricing; Ethical, social, business and
other related matters.
Converting your answers to a PDF file and successfully uploading your
one/single PDF file. (You must successfully submit your PDF file before 60
12:00, South African time, 26 May 2022)
100 240
[TURN OVER]
, Page 2 of 7
MAC3701
May - June 2022
CONFIDENTIAL [TURN OVER]
, Page 3 of 7
MAC3701
May - June 2022
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. The mark awarded for an incomplete submission will be the student’s final mark. No opportunity
for resubmission will be granted.
6. The mark awarded for an illegible scanned submission will be the student’s final mark. No
opportunity for resubmission will be granted.
7. Incorrect answer scripts and/or submissions made on unofficial examination platforms (including
the Invigilator cell phone application) will not be marked and no opportunity will be granted for
resubmission.
8. Submissions will only be accepted from registered student accounts.
9. Students who have not utilised invigilation tools will be subjected to disciplinary processes. Please
note that you only have 48 hours from the day of the examination to upload your Invigilator App
data to the Invigilator App. Failure to do so will result in you being deemed not to have utilised the
invigilation tools.
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/files 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 technical challenges:
As soon as you encounter an error or discover a problem with your online exam/assessment
submission contact or Mrs Christine Tuge at 012 429 4456. You can
also email your module lecturers at or contact us on 012 429 3914
or 012 433 4746.
Alternative contact details: SCSC 080 000 1870 or email .
13. If you were unable to submit your exam file after 3 attempts using myExams then only may you
use the contingency link to upload your exam file. The link is available on the MAC3701 myUnisa
homepage or by sending an email to or .
Please note that there are no resubmissions allowed on the contingency link and that you must
be logged into Office 365 with your myLife credentials for the link to be accessible.
14. NOTE: You must successfully submit your single PDF file before the submission cut-off time.
Please do not wait until the last minute to submit, instead, submit your file as soon as the three (3)
hours duration of the examination has passed. If you do not successfully submit before the cut-off
time you will be marked as absent from the examination.
CONFIDENTIAL [TURN OVER]
EXAM PACK
,UNIVERSITY EXAMINATIONS
May/June 2022
MAC3701
Application of Management Accounting Techniques
100 Marks
Duration 3 Hours
THIS IS NOT AN OPEN BOOK EXAM! YOU ARE NOT ALLOWED TO COPY FROM OR
CONSULT ANY SOURCES INCLUDING YOUR TEXTBOOK AND TUTORIAL LETTERS.
This paper consists of 7 pages in total (including this page, the Invigilator App instructions
and other instruction pages)
1. All questions must be answered, and all calculations must be shown.
2. Ignore taxation and the time value of money.
3. Each question attempted, must commence on a new (separate) page.
4. Include (write/type) your student number in the document/answer file.
5. Invigilator App
• Please take note that the use of The Invigilator App is compulsory for this examination.
• Please take note that The Invigilator App will request you take pictures of your answer
sheet at the end of the assessment. This does not replace your formal scan and upload
to your Learning Management System (myExams).
6. Please ensure you have carefully read and followed the instructions provided in the
May/June 2022 examination guidance tutorial letter; Invigilator App documents;
examination instruction guide provided with your timetable on myUnisa.
PROPOSED TIMETABLE Marks Minutes
Question 1: Topics
Direct- and absorption costing; Overhead allocation; Cost-volume-profit
(CVP) relationships; Standard costing; Budgets, planning and control; 100 180
Relevant decision-making – Special pricing; Ethical, social, business and
other related matters.
Converting your answers to a PDF file and successfully uploading your
one/single PDF file. (You must successfully submit your PDF file before 60
12:00, South African time, 26 May 2022)
100 240
[TURN OVER]
, Page 2 of 7
MAC3701
May - June 2022
CONFIDENTIAL [TURN OVER]
, Page 3 of 7
MAC3701
May - June 2022
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. The mark awarded for an incomplete submission will be the student’s final mark. No opportunity
for resubmission will be granted.
6. The mark awarded for an illegible scanned submission will be the student’s final mark. No
opportunity for resubmission will be granted.
7. Incorrect answer scripts and/or submissions made on unofficial examination platforms (including
the Invigilator cell phone application) will not be marked and no opportunity will be granted for
resubmission.
8. Submissions will only be accepted from registered student accounts.
9. Students who have not utilised invigilation tools will be subjected to disciplinary processes. Please
note that you only have 48 hours from the day of the examination to upload your Invigilator App
data to the Invigilator App. Failure to do so will result in you being deemed not to have utilised the
invigilation tools.
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/files 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 technical challenges:
As soon as you encounter an error or discover a problem with your online exam/assessment
submission contact or Mrs Christine Tuge at 012 429 4456. You can
also email your module lecturers at or contact us on 012 429 3914
or 012 433 4746.
Alternative contact details: SCSC 080 000 1870 or email .
13. If you were unable to submit your exam file after 3 attempts using myExams then only may you
use the contingency link to upload your exam file. The link is available on the MAC3701 myUnisa
homepage or by sending an email to or .
Please note that there are no resubmissions allowed on the contingency link and that you must
be logged into Office 365 with your myLife credentials for the link to be accessible.
14. NOTE: You must successfully submit your single PDF file before the submission cut-off time.
Please do not wait until the last minute to submit, instead, submit your file as soon as the three (3)
hours duration of the examination has passed. If you do not successfully submit before the cut-off
time you will be marked as absent from the examination.
CONFIDENTIAL [TURN OVER]
