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MAC3761 TEST 3 2023 QUESTION PAPER
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Page 1 of 10MAC3761 TEST 3
JULY 2023
COLLEGE OF ACCOUNTING SCIENCES
DEPARTMENT OF MANAGEMENT ACCOUNTING
TEST 3: 31 July 2023
MAC3761
MANAGEMENT ACCOUNTING III
(40 marks)
2 hours
(Inclusive of 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.
This is a closed book test.
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
SOURCE, INCLUDING YOUR TEXTBOOK AND TUTORIAL LETTERS. YOU ARE ALSO NOT ALLOWED
TO CONSULT WITH OTHER STUDENTS OR THIRD PARTIES.
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 FOR WRITING IS GIVEN BELOW (Do not exceed this and do not continue
writing during the upload time!):
Marks Time
(minutes)
Question 1: Strategy and business models; Risk management and
72 + 3 extra
governance; Sources and forms of finance; Capital structure and cost of 40
minutes
capital; Working capital management and Treasury function
TOTAL 40 75
CONFIDENTIAL [TURN OVER]
, Page 2 of 10
MAC3761 TEST 3
JULY 2023
HONESTY DECLARATION
By submitting my solution to the test, 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 test.
• I have not consulted any study materials or other resources in completing this test, as this is a
closed-book test.
• I know that if I am found to be in violation of this declaration, I will receive 0% for this test.
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.
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• After completing invigilation and following all app instructions, you must upload your Invigilation
App data. If, however, there is a delay in the upload of the app data at the end of the assessment,
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CONFIDENTIAL [TURN OVER]
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