MAC2601/103/3/2021
Tutorial letter 103/3/2021
Principles of
Management Accounting
MAC2601
Semester 1 and 2
Department of Management Accounting
IMPORTANT INFORMATION:
Please activate your myUnisa account and your myLife e-mail
address. Please also ensure that you have regular access to the
myUnisa module site (MAC2601-21-ALL), as well as your group (e-
tutor) site.
Define tomorrow
, MAC2601/103
CONTENTS
1. Introduction …………………….…………………….......................................................... 2
2. Plagiarism.…………………............................................................................................. 4
3. Assignment 01 Due Date…………..……………...............................................................5
4. Assignment 01/21 (both semesters) …….………………..................................................6
5. Frequently asked questions….…………….…….............................................................15
6. References …………………………......…………………………..................................... 16
NB: This tutorial letter must be read in conjunction with tutorial letter 101/21,
tutorial letter 102/21 and the study guides (or learning units), as well as the
Welcome Message and Announcements on myUnisa.
1. INTRODUCTION
Dear Student
This tutorial letter (103) contains assignment 1 for both semesters 1 and 2 of 2021. You will find
important general information about assignments 1 and 2 in your Tutorial Letters 101, 102 and
online. It is very important that you refer to Tutorial Letters 101 and 102 for more information
about Assignments 1 and 2 before you attempt this assignment.
It is also very important that you read section 2 of this tutorial letter before you start working on
your assignments. This section is about plagiarism and the plagiarism declaration that you make
by submitting any MAC2601 assignment. The assignments should be your own work, and no-
one should assist you with your assignments at all. We do not allow any group work in
terms of assignments.
Several students contravened this declaration in the previous semester and were awarded
0% for their assignments. This means that these students would have had very low semester
marks – see in the applicable paragraph below how the weighting works. Do not let anyone fool
you into buying an assignment or letting you pay for "classes" in which they do the assignment
with you. This is not allowed. Neither is it allowed that the answers to any of the questions are
shared on WhatsApp groups or in any other way, whether with or without remuneration. The
assignments need to reflect your knowledge and understanding of the principles of management
accounting: not of anyone else.
The assignments are also intended to help students with their studies, so if a student does not do
the assignments on his/her own, he/she is not only acting in a dishonest way, but also forfeiting
very important preparation for the examination.
Many of you are studying towards a professional accounting qualification (want to become a
CA (SA), CGMA, etc.). SAICA, CIMA and other professional bodies in the accounting industry
require conduct of the highest ethical standard. For example, both the SAICA Code of
Professional Conduct and the CIMA Code of Ethics have integrity as one of its fundamental
2
, MAC2601/103
principles (SAICA 2017; CIMA 2015). Honesty is a key part of integrity. Copying in a MAC2601
assignment is dishonest and unethical and we cannot allow students to get away with it.
On a more positive note, we are proud to say that there are students who work very hard on
their assignments. Also, each semester there are students who maybe did not do that well in
the assignments, but who used the opportunity to learn from their mistakes and perform well
in the examination. We provide detailed solutions to assignments, with additional teaching
notes that you can learn from, independent of your assignment marks. However, we would like
to advise you to rather start early and do as well as possible in the assignments, as they
determine your semester mark that carries a weight of 20% in the calculation of your final mark
for the module. Assignment 1 weighs 25% in the calculation of your semester mark and
assignment 2 weighs 75%.
Your examination mark, in turn, weighs 80% in the calculation of your final mark. It is possible
to do well in this module and remember not to give up if you perhaps find the module difficult
at first: there were even students who obtained 100% in the previous examination of this
module.
To conclude, we would like to encourage you to work hard throughout the semester and to ask
the lecturers if you need help with understanding any of the principles that are discussed in the
course. Also, familiarize yourself with all the announcements that are posted on myUnisa, as
they form an integral part of the course. We also include other information in this tutorial letter
that may clarify the principles and/or completing your assignments.
Kind regards,
Name Telephone Office Building E-mail
number number
S Mapheto (Mr) 012 429 8300 1-31 Simon Radipere
M Molise (Mr) 012 429 3111 1-46 Simon Radipere
G Nkomo (Ms) 012 429 8526 1-46 Simon Radipere
Any changes in lecturers' details will be communicated via myUnisa.
MAC2601 Lecturers
3
Tutorial letter 103/3/2021
Principles of
Management Accounting
MAC2601
Semester 1 and 2
Department of Management Accounting
IMPORTANT INFORMATION:
Please activate your myUnisa account and your myLife e-mail
address. Please also ensure that you have regular access to the
myUnisa module site (MAC2601-21-ALL), as well as your group (e-
tutor) site.
Define tomorrow
, MAC2601/103
CONTENTS
1. Introduction …………………….…………………….......................................................... 2
2. Plagiarism.…………………............................................................................................. 4
3. Assignment 01 Due Date…………..……………...............................................................5
4. Assignment 01/21 (both semesters) …….………………..................................................6
5. Frequently asked questions….…………….…….............................................................15
6. References …………………………......…………………………..................................... 16
NB: This tutorial letter must be read in conjunction with tutorial letter 101/21,
tutorial letter 102/21 and the study guides (or learning units), as well as the
Welcome Message and Announcements on myUnisa.
1. INTRODUCTION
Dear Student
This tutorial letter (103) contains assignment 1 for both semesters 1 and 2 of 2021. You will find
important general information about assignments 1 and 2 in your Tutorial Letters 101, 102 and
online. It is very important that you refer to Tutorial Letters 101 and 102 for more information
about Assignments 1 and 2 before you attempt this assignment.
It is also very important that you read section 2 of this tutorial letter before you start working on
your assignments. This section is about plagiarism and the plagiarism declaration that you make
by submitting any MAC2601 assignment. The assignments should be your own work, and no-
one should assist you with your assignments at all. We do not allow any group work in
terms of assignments.
Several students contravened this declaration in the previous semester and were awarded
0% for their assignments. This means that these students would have had very low semester
marks – see in the applicable paragraph below how the weighting works. Do not let anyone fool
you into buying an assignment or letting you pay for "classes" in which they do the assignment
with you. This is not allowed. Neither is it allowed that the answers to any of the questions are
shared on WhatsApp groups or in any other way, whether with or without remuneration. The
assignments need to reflect your knowledge and understanding of the principles of management
accounting: not of anyone else.
The assignments are also intended to help students with their studies, so if a student does not do
the assignments on his/her own, he/she is not only acting in a dishonest way, but also forfeiting
very important preparation for the examination.
Many of you are studying towards a professional accounting qualification (want to become a
CA (SA), CGMA, etc.). SAICA, CIMA and other professional bodies in the accounting industry
require conduct of the highest ethical standard. For example, both the SAICA Code of
Professional Conduct and the CIMA Code of Ethics have integrity as one of its fundamental
2
, MAC2601/103
principles (SAICA 2017; CIMA 2015). Honesty is a key part of integrity. Copying in a MAC2601
assignment is dishonest and unethical and we cannot allow students to get away with it.
On a more positive note, we are proud to say that there are students who work very hard on
their assignments. Also, each semester there are students who maybe did not do that well in
the assignments, but who used the opportunity to learn from their mistakes and perform well
in the examination. We provide detailed solutions to assignments, with additional teaching
notes that you can learn from, independent of your assignment marks. However, we would like
to advise you to rather start early and do as well as possible in the assignments, as they
determine your semester mark that carries a weight of 20% in the calculation of your final mark
for the module. Assignment 1 weighs 25% in the calculation of your semester mark and
assignment 2 weighs 75%.
Your examination mark, in turn, weighs 80% in the calculation of your final mark. It is possible
to do well in this module and remember not to give up if you perhaps find the module difficult
at first: there were even students who obtained 100% in the previous examination of this
module.
To conclude, we would like to encourage you to work hard throughout the semester and to ask
the lecturers if you need help with understanding any of the principles that are discussed in the
course. Also, familiarize yourself with all the announcements that are posted on myUnisa, as
they form an integral part of the course. We also include other information in this tutorial letter
that may clarify the principles and/or completing your assignments.
Kind regards,
Name Telephone Office Building E-mail
number number
S Mapheto (Mr) 012 429 8300 1-31 Simon Radipere
M Molise (Mr) 012 429 3111 1-46 Simon Radipere
G Nkomo (Ms) 012 429 8526 1-46 Simon Radipere
Any changes in lecturers' details will be communicated via myUnisa.
MAC2601 Lecturers
3
