MAC3761
EXAM PACK
FOR ASSISTANCE WITH THIS MODULE +27 67 171 1739
,UNIVERSITY EXAMINATIONS
Oct/Nov 2023
MAC3761
Management Accounting III
100 Marks
Duration: 3 Hours (writing time)
EXAMINATION PANEL AS APPOINTED BY THE DEPARTMENT
Use of a non-programmable pocket calculator is permissible.
Closed-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 FIFTEEN (15) 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 for example 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 and analysis; Standard costing; Direct and
absorption costing; Ethics; Budgets, planning and control; Other ancillary topics; 50 90
Relevant costing; Price-setting
Question 2: Risk management and governance; Capital structure and cost of capital;
Working capital management; Reporting and performance analysis; Business 50 90
valuations; Mergers and acquisitions; Sources and forms of finance
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 11:30
South African time, 10 November 2023. The submission platform will automatically 30
close at 11:30 (10 November 2023, South African time) and no submission can be
made henceforth. No late scripts can be accepted.
100 210
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MAC3761 EXAMINATION
OCT/NOV 2023
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: By submitting your solution, you automatically declare that you adhere to all the above
with regards to this specific assessment.
THE INVIGILATOR APP
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 before 08:30am.
• If you do not scan the QR code in time (i.e. before 08:30 am), 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 08:30am 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.
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MAC3761 EXAMINATION
OCT/NOV 2023
• 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 specified assessment writing 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.
• 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, you
should prioritise the upload of your script to the CAS.myExams platform on myUnisa and you can
temporarily minimise the app to do so. You can come back and upload your script on the app after
you have successfully uploaded your script on the CAS.myExams platform on myUnisa. You have
48 hours to upload your App data.
• Important: Note that in terms of the University Online Examination Rules, “If any student is
found to have been outside the Invigilator App (by exiting or minimising the Invigilator App)
for a total of 10 minutes during their examination session will be considered to have violated
Unisa's examination rules and their marks will be withheld.”
• The submission on the App does NOT replace the normal upload of your script to the
CAS.myExams platform. We have noted that students tend to prioritise uploading
invigilation results immediately after writing which affects uploading of their submission
within the allowable 30 minutes. In such cases, students could miss their submission time.
Students are reminded that they have 48 hours to upload their invigilation results on the
Invigilator app and should rather prioritise uploading their submissions on the official
CAS.myexams platform during the 30 minutes of upload time. The App submission does not
replace the normal upload of a script to the CAS.myExams platform. You HAVE to prioritise
upload on the official platforms (CAS.myexams, or the contingency link if needs be. No late
or e-mail submissions are accepted by the University.
• Should you encounter any technical difficulty, please WhatsApp The Invigilator Helpdesk on:
073 505 8273.
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