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Summary FAC3701 EXAM PACK 2022
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FAC3701EXAM PACK
, UNIVERSITY EXAMINATIONS
November 2020
FAC3701
General Financial Reporting
100 marks
3 hours
THIS PAPER CONSISTS OF TWELVE (12) PAGES.
Instructions:
Please remember to complete the Honesty Declaration.
Follow these steps to submit your take-home answer file.
1. Access the myUnisa landing page at https://my.unisa.ac.za/portal.
2. Click on the Exams banner (link) available on the myUnisa landing page.
3. Login with your student number and myUnisa password.
4. Find the FAC3701 module code and click on the link to submit your answer file.
5. A new screen will open that will guide you through the steps to upload your answer file.
6. Read the Honesty Declaration statement. If you agree with the statement, type I agree in the text
box.
7. Verify your file details to ensure that you are uploading the correct answer file to the correct course
and assessment number.
8. Click on the Continue button to submit your answer file. If you do not click on Continue, no
submission action will take place.
PLEASE NOTE:
1. The paper consists of TWO (2) questions.
2. All questions must be answered.
3. All calculations must be shown.
4. Each question attempted, must commence on a new (separate) page.
5. PROPOSED TIME-TABLE: (Avoid deviating from this as far as possible.)
Question Subject Marks Time
number (minutes)
1 Conceptual framework, Presentation of financial statements,
Accounting policies, changes in accounting estimates and
errors, Income taxes and Provisions, contingent liabilities and
contingent assets and Fair value measurement. 53 95
2 Accounting policies, changes in accounting estimates and
errors, Income taxes, Provisions, contingent liabilities and
contingent assets, Events after the reporting period, Revenue
and Fair value measurement. 47 85
TOTAL 100 180
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