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MAC3761 EXAM PACK 2023
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MAC3761 EXAM PACK2023
QUESTIONS AND ANSWERS
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UNIVERSITY EXAMINATIONS
October/November 2021
MAC3761
Management Accounting III
100 Marks
Duration 3 Hours
60 minutes for uploading
THIS IS NOT AN OPEN BOOK EXAM! YOU ARE NOT ALLOWED TO COPY FROM OR
CONSULT ANY SOURCES INCLUDING YOUR TEXTBOOK OR TUTORIAL LETTERS.
This paper consists of twelve (12) pages (including this page).
Instructions:
1. Please remember to complete the Honesty Declaration (Part of file submission process,
point 3 below). Your attention is brought to Notices (general Announcements) on myUnisa
titled “Unisa has a zero tolerance for any form of dishonesty or cheating activity related to
exams” and “Plagiarism during the examinations”.
2. Ensure that you have carefully read the information provided in the following documents:
• “MAC3761 Exam guidelines November 2021” (see MAC3761 announcements)
• “Student guide for Take Home Exam on eAssessment Tool on myExams v.pdf”
(document provided with your timetable on myUnisa)
3. Follow these steps to submit your take-home answer file:
• Go to myExams https://myexams.unisa.ac.za/portal and log in with your myUnisa
credentials i.e. student number and password.
• Click on the name of the specific examination site through the site tabs on the horizontal
navigation bar.
• Click on the eAssessment tool in the left-navigation menu.
• Once the eAssessment page has loaded, select the assessment for which you want to
upload the examination answer file by clicking on the link under the heading Assignment
Title.
• ATTACH/UPLOAD ANSWER FILE
o A new page will open. Scroll down to Submission.
o Make sure ALL your pages are converted into a single PDF document for
uploading.
o Under Attachments, click the Choose File button to browse for a file on your
device.
o Once you have attached your answer file, the name of the file, as well as the file
size and upload time stamp will be displayed under Attachments.
o TIP: You may click Remove to remove the attachment if you selected the wrong
file.
• Remember to click the Honor Pledge before submission if it appears on the screen. You
will not be able to submit the assessment if the checkbox is not ticked.
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October/November 2021
• SUBMIT ANSWER FILE
o When you are ready and satisfied that you have the correct answer file, click the
Submit button to complete your assessment submission.
o TIP: If you are not yet ready to submit, click Preview to review the submission, or
Save Draft to save your submission and submit it later. You also have the option
to exit the assessment without saving or submitting by clicking on “cancel”.
o Be sure to submit on time, before the system closes.
• Once you have submitted your assessment, you will receive a confirmation message on
the screen.
• Make a screen copy for your records.
• In addition, if you have opted to receive an email notification, you will also receive an email
confirmation of your submission.
4. The Invigilator
• Please log in to The Invigilator App. You need to be connected to the internet in order to log
in and scan the QR code.
• Scan the QR code above as soon as you have downloaded your question paper during the 15
minute download window. 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.
• 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. Ensure your media volume is turned up.
• You may access your MyExams in the application if you only have one device by pressing the
“access LMS” button.
• Please remember to keep your smartphone on charge for the duration of the assessment.
• Keep The Invigilator App open on your cell phone during the assessment. You are not allowed
to leave or minimise the application.
• When an action is required, a notification beep will be heard. Action the request.
• 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.
• It is important to first upload the photos of your script onto The Invigilator App as it is time
sensitive. You have a total of eight (8) minutes to upload it onto the App. In other words, the
time will start counting down from 11:45am to do so. Straight thereafter, you should upload
your script to MyExams. Note that the MyExams system will close at 12:45pm.
• You can click the “Finish Assessment” button in the app if you finish early.
• Should you encounter any technical difficulty, please WhatsApp The Invigilator Helpdesk on:
073 505 8273.
CONFIDENTIAL
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Page 3 of 12 MAC3761
October/November 2021
5. Students must upload their answer scripts to MyExams in a single PDF file (answer scripts
must not be password protected or uploaded as “read only” files).
6. NO emailed scripts will be accepted.
7. Students are advised to preview submissions (answer scripts) to ensure legibility and
completeness and that the correct answer script file has been uploaded.
8. Students are permitted to resubmit their answer scripts on MyExams twice should their initial
submission be unsatisfactory.
9. Incorrect file format and uncollated answer scripts will not be considered.
10. 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.
11. The mark awarded for an incomplete submission will be the student’s final mark. No
opportunity for resubmission will be granted.
12. The mark awarded for an illegible scanned submission will be the student’s final mark. No
opportunity for resubmission will be granted.
13. Submissions will only be accepted from registered student accounts.
14. Students who have not utilised invigilation or proctoring tools will be subjected to disciplinary
processes.
15. 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.
16. Students are provided one hour to submit their answer scripts after the official examination
time. Submissions made more than an hour after the official examination time will be rejected
by the examination regulations and will not be marked.
17. Students experiencing network or load shedding challenges are advised to apply, together
with supporting evidence, for an Aegrotat within 3 days of the examination i.e. by 26 November
2021.
18. Students experiencing technical challenges, contact the SCSC 080 000 1870 or email
casexams@unisa.ac.za or refer to Get-Help for the list of additional contact numbers.
PLEASE NOTE:
1. This assessment consists of TWO (2) independent questions.
2. All questions must be answered, and all calculations must be shown.
3. Each question attempted, must commence on a new (separate) page.
4. For hand-written answer files, you must not write with a pencil or a red pen.
5. Only use a black pen.
PROPOSED TIMETABLE Marks Minutes
Question 1: Analysis of financial and non-financial information; Capital
60 108
structure and cost of capital; Business valuations; and Qualitative factors.
Question 2: Performance management; Budgeting, planning and control;
Overhead allocation; Transfer pricing; Cost-volume-profit (CVP) analysis; 40 72
Relevant decision-making; and Ethics.
Converting your answers to a PDF file and successfully uploading your one
PDF file. You must successfully upload your PDF file on myUnisa before
12:45pm South African time, 23 November 2021. The submission platform 60
will automatically close at 12:45pm on 23 November 2021, South African
time, and no submission can be made henceforth.
100 240
CONFIDENTIAL
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