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MAC3761 EXAM PACK 2024/2025 {QUESTIONS AND ANSWERS }
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MAC3761 Exam question paper 30 January 2024
Management Accounting (University of South Africa)
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UNIVERSITY EXAMINATIONS
Jan/Feb 2024
MAC3761
Management Accounting III
100 Marks
Duration: 3 Hours
EXAMINATION PANEL AS APPOINTED BY THE
DEPARTMENT
Use of a non-programable pocket calculator is permissible.
Close 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 TWELVE (12) PAGES IN
TOTAL (INCLUDING THE INSTRUCTIONS).
IMPORTANT INSTRUCTIONS:
CONFIDENTIAL
[TURN OVER]
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Page 2 of 12
MAC3761 EXAMINATION
JAN/FEB 2024
1. This is a closed-book exam. You are not allowed to copy
from or consult any sources including 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 Marks Minutes
THIS EXAM:
Question 1: Performance management;
Budgets, planning and control; Variable
(direct) and absorption costing; Activity-
based Costing (overhead allocation);
Relevant Costing; Ethics; Cost-volume- 50 90
profit (CVP) relationships; Various
learning units about costing systems;
Non-financial performance measures
CONFIDENTIAL
[TURN OVER]
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