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MAC3761 TEST 1 2023 MEMO
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MAC3761/201/0/2023Tutorial Letter 201/0/2023
MANAGEMENT ACCOUNTING III
MAC3761
Year module
Department of Management Accounting
IMPORTANT INFORMATION
This tutorial letter contains important information about your
module.
, MAC3761/201/0/2023
CONTENT
Page
1. INTRODUCTION ..........................................................................................................................3
2. SUGGESTED SOLUTION ............................................................................................................4
2
, MAC3761/201/0/2023
Dear Student
1. INTRODUCTION
This tutorial letter contains the solution to test 01/0/2023. It is in your own interest to work through
the suggested solution in conjunction with the test question paper and your answers. To help you
follow through the suggested solution, calculations/workings are referenced and/or cross-
referenced using the following legends:
,,,,,,,,,,,,,,,,,,,,,.
PLEASE REFER TO TUTORIAL LETTER 101 FOR INFORMATION ON HOW THE YEAR
MARK IS CALCULATED AS WELL AS THE WEIGHTING OF THE TESTS.
Test dates are communicated on myUnisa, on the module site.
It is important and in your own best interest that you access myUnisa and the MAC3761 module
site on a regular basis, as we post important announcements, including additional notes on the
site from time to time.
Kind regards
MAC3761 lecturers
Lecturers contact details: Refer to the module site on myUnisa.
E-mail: MAC3761@unisa.ac.za
2. SUGGESTED SOLUTION
PROPOSED TIMETABLE Marks Minutes
Donwload of question paper. 15
Test 1: Question 1: Cost classification and cost estimation; Relevant costing; Cost- 72 + 3
volume-profit (CVP) relationships; Budgets, planning and control; Variable (direct) 40 extra
and absorption costing; Overhead Allocation; Standard costing; and Ethics. minutes
Conversion of answers to a PDF file and successfully uploading one PDF file. 30
40 120
3
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