COLLEGE OF ACCOUNTING SCIENCES
DEPARTMENT OF MANAGEMENT ACCOUNTING
TEST 1: 24 APRIL 2024
MAC3761
MANAGEMENT ACCOUNTING III
(40 marks)
2 hours
(including 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.
Closed book examination
This test question paper remains the property of the University of South Africa.
THIS PAPER CONSISTS OF TEN (10) PAGES
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, TUTORIAL LETTERS, THE
INTERNET OR A PERSON/PERSONS.
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 the WRITING TIME! Do not continue writing in the upload time!):
PROPOSED TIMETABLE FOR THIS TEST: Marks Minutes Time slot
Download and reading time 15 8:30 – 8:45
Writing time 72 + 3
Question 1: Variable (direct) and absorption costing; Overhead 40 extra 8:45 – 10:00
allocation; Budgets, planning and control; Standard costing; Cost-
volume-profit (CVP) relationships; Relevant Costing; Ethics minutes
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, 24 April 2024. The submission platform closes at 10:30am (24
April 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
CONFIDENTIAL
[TURN OVER]
, Page 2 of 10 MAC3761
Test 1/April 2024
The test paper will remain available throughout the session.
Commence the submission (uploading) of your answer file as soon as you have completed
the assessment, do not wait for the session to conclude.
Start uploading your answer file at 10:00am (90 minutes after the start of the test session)
at the latest, to allow enough time for any delays in the process.
You HAVE to submit your answers in one pdf file. The file name of your pdf document must
be in the following format: STUDENTNUMBER_MODULECODE_01.pdf. For example:
12345678_MAC3761_01.pdf
REMEMBER TO REPLACE THE 12345678 in the example above, WITH YOUR OWN STUDENT
NUMBER.
Your submission will be time stamped and only submissions received before 10:30am will be
marked. Submissions from 10:30:00 onwards are too late and not accepted even should they
perhaps go through before the alternative link closes.
INSTRUCTIONS:
The following instructions have already been communicated with students on myUnisa before the test
date. If you are already fully familiar with all the instructions we have posted, you do not have to go through
these again during the test.
1. Test 1 is an online assessment. 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).
2. 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.
3. The Invigilator App / IRIS will NOT BE USED during Test 1 for MAC3761 and
4. NO emailed submissions will be accepted.
5. You can download the Test 1 question paper from the CAS.myExams platform
(https://cas.myexams.unisa.ac.za). On the website under the myExams TAB, MAC3761 will be listed
(MAC3761-24-Y). It looks like this when you select MAC3761-24-Y:
CONFIDENTIAL
[TURN OVER]
DEPARTMENT OF MANAGEMENT ACCOUNTING
TEST 1: 24 APRIL 2024
MAC3761
MANAGEMENT ACCOUNTING III
(40 marks)
2 hours
(including 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.
Closed book examination
This test question paper remains the property of the University of South Africa.
THIS PAPER CONSISTS OF TEN (10) PAGES
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, TUTORIAL LETTERS, THE
INTERNET OR A PERSON/PERSONS.
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 the WRITING TIME! Do not continue writing in the upload time!):
PROPOSED TIMETABLE FOR THIS TEST: Marks Minutes Time slot
Download and reading time 15 8:30 – 8:45
Writing time 72 + 3
Question 1: Variable (direct) and absorption costing; Overhead 40 extra 8:45 – 10:00
allocation; Budgets, planning and control; Standard costing; Cost-
volume-profit (CVP) relationships; Relevant Costing; Ethics minutes
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, 24 April 2024. The submission platform closes at 10:30am (24
April 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
CONFIDENTIAL
[TURN OVER]
, Page 2 of 10 MAC3761
Test 1/April 2024
The test paper will remain available throughout the session.
Commence the submission (uploading) of your answer file as soon as you have completed
the assessment, do not wait for the session to conclude.
Start uploading your answer file at 10:00am (90 minutes after the start of the test session)
at the latest, to allow enough time for any delays in the process.
You HAVE to submit your answers in one pdf file. The file name of your pdf document must
be in the following format: STUDENTNUMBER_MODULECODE_01.pdf. For example:
12345678_MAC3761_01.pdf
REMEMBER TO REPLACE THE 12345678 in the example above, WITH YOUR OWN STUDENT
NUMBER.
Your submission will be time stamped and only submissions received before 10:30am will be
marked. Submissions from 10:30:00 onwards are too late and not accepted even should they
perhaps go through before the alternative link closes.
INSTRUCTIONS:
The following instructions have already been communicated with students on myUnisa before the test
date. If you are already fully familiar with all the instructions we have posted, you do not have to go through
these again during the test.
1. Test 1 is an online assessment. 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).
2. 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.
3. The Invigilator App / IRIS will NOT BE USED during Test 1 for MAC3761 and
4. NO emailed submissions will be accepted.
5. You can download the Test 1 question paper from the CAS.myExams platform
(https://cas.myexams.unisa.ac.za). On the website under the myExams TAB, MAC3761 will be listed
(MAC3761-24-Y). It looks like this when you select MAC3761-24-Y:
CONFIDENTIAL
[TURN OVER]
