Exam (elaborations)
MAC3701 EXAM PACK 2025 {DETAILED QUESTIONS AND ANSWERS }
- Institution
- University Of South Africa
MAC3701 EXAM PACK 2025 {DETAILED QUESTIONS AND ANSWERS }
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UNIVERSITY EXAMINATIONS
May/June 2023
MAC3701
Application of Management Accounting Techniques
100 Marks
Duration 3 Hours
This paper consists of 8 pages (including this page and the
Invigilator App instructions).
Instructions:
1. All questions must be answered, and all calculations must be
shown.
2. This is a closed-book examination; hence, you may not refer
to any of your study material, notes, the internet, etc. during
the examination.
3. Ignore taxation and the time value of money.
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Page 2 of 8
MAC3701
May/June 2023
4. Please ensure you have carefully read and follow the
instructions provided in:
• Tutorial letter 104
• The Invigilator App documents
• “Examination instructions” document provided with your
timetable on myUnisa
• May/June 2023 examination rules
5. You are reminded that you should make use of the
Invigilator App, about which you will find more information
on the next page.
PROPOSED TIMETABLE
Marks Minutes
Question 1: Topics
Direct and absorption costing;
Overhead allocation; Margin of safety;
Standard costing; Ethical, social, 100 180
business and other related matters;
Joint and by-product costing; Relevant
costing and Target costing.
Converting your answers to a PDF file
and successfully uploading your one
PDF file. (You must successfully 30
submit your PDF file before 11:30,
South African time, 22 May 2023.)
CONFIDENTIAL [TURN OVER]
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MAC3701
May/June 2023
100 210
CONFIDENTIAL [TURN OVER]
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