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MAC3761
Management Accounting III
100 Marks
Duration: 3 Hours
EXAMINATION PANEL AS APPOINTED BY THE DEPARTMENT
Use of a non-programable pocket calculator is permissible.
Close 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 TWELVE (12) 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 your textbook or tutorial letters. You are not allowed to consult any third party for
the duration of the exam session.
2. This paper consists of two (2) questions with subsections.
3. You are strongly advised to carefully read the required before attempting the questions concerned.
4. All questions and sub-sections must be answered.
5. Each sub-section must be commenced on a new (separate) page.
6. All workings, where applicable, must be shown.
7. Include (type/write) your student number in the document/answer file.
PROPOSED TIMETABLE FOR THIS EXAM: Marks Minutes
Question 1: Performance management; Budgets, planning and control; Variable
(direct) and absorption costing; Activity-based Costing (overhead allocation);
Relevant Costing; Ethics; Cost-volume-profit (CVP) relationships; Various learning 50 90
units about costing systems; Non-financial performance measures
Question 2: Ratio analysis and discussion; Weighted Average Cost of Capital;
Sources and forms of finance; Capital Budgeting; Risk Management 50 90
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 15:15pm
South African time, 30 January 2024. The submission platform will automatically close 30
at 15:15pm (30 January 2024, South African time) and no submission can be made
henceforth.
100 210
CONFIDENTIAL [TURN OVER]
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MAC3761 EXAMINATION
JAN/FEB 2024
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: You do not have to sign the declaration. By submitting your solution, you automatically
declare that you adhere to all the above with regards to this specific assessment.
The Invigilator
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 (you can already start scanning at 11:30am but it must be scanned before
12:15pm). If you do not scan the QR code in time (i.e. before 12:15pm), 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, contacted the 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 App WhatsApp helpdesk. Only in limited instances,
where your technical issue 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 12:15pm 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.
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 assessment time limit of 3 hours 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.
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