MAC3761 Latest Exam Pack
(Questions and Answers)
2023 - Includes Formula
Notes (Solutions)
,UNIVERSITY EXAMINATIONS
October/November 2022
MAC3761
Management Accounting III
100 Marks
Duration: 3 Hours
30 minutes for uploading to myExams (submission cut-off time)
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.
THIS IS NOT AN OPEN 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.
EXAM QUESTION PAPER INSTRUCTIONS:
Please note:
1. This paper consists of TWO (2) questions, comprising 12 pages in total (including
instructions).
2. You are strongly advised to carefully read the required before attempting the questions
concerned.
3. All questions must be answered.
4. All calculations must be shown.
5. Each question attempted, must commence on a new (separate) page.
6. Include (write/type) your student number in the document/answer file.
PROPOSED TIMETABLE FOR THIS EXAM: Marks Minutes
Question 1: Costing systems; Cost classification and behaviour; Cost estimation;
Budgeting planning and control; Direct and absorption costing methods; Overheads 50 90
allocation; Inventory management; Relevant decision-making; and Transfer pricing.
Question 2: Strategy and risk management; Capital budgeting; Financing decision;
Treasury function. 50 90
Converting your answers to a PDF file and successfully uploading your one PDF file.
You must successfully upload your PDF file on myExams before 19:15 South African
30
time, 2 November 2022. The submission platform will automatically close at 19:15
(2 November 2022, South African time) and no submission can be made henceforth.
100 210
, Page 2 of 12 MAC3761
Oct/Nov 2022
The Invigilator App
Please take note that the use of The Invigilator App is compulsory for this assessment/exam.
Please take note that The Invigilator App will request you take a picture of every page of your
answer sheet at the end of the assessment.
Please take note that this does NOT replace your formal answer file “scan and upload” to your
Learning Management System (myExams). You must upload your answer file to myExams.
INSTRUCTIONS ON THE DAY OF ASSESSMENT:
• Ensure you are connected to the internet in order 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.
• Unless otherwise specified by your institution, note that you can only scan this QR code once.
If your assessment has multiple online sections, tests or attempts, 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 and it should therefore be scanned as
soon as possible to start the invigilation.
• 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.
• 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 have to adhere to the assessment time limit communicated to you by your institution
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:
, Page 3 of 12 MAC3761
Oct/Nov 2022
• The Invigilator App will request you to take a picture of every page of your answer sheet at the
end of the assessment ie at 18:45, you have 10 MINUTES to take pictures of every page
of your answer sheet. Unless otherwise specified by your institution, this does NOT
replace the normal upload of your script to your institution’s online portal and you still
need to upload on myExams by 19:15.
• 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 your university portal and you can temporarily
minimise the app to do so. Uploading of app data is not time sensitive and you can come back
and do it after you have successfully uploaded your script to the exam portal.
• Students are allowed 48 hours to upload all the data collected during invigilation to the
App database. This data will include everything, selfies and script photos as well. It’s just
important to understand that once the invigilation ends at the end of the assessment ie
at 18:45, you have only 10 minutes to take a photo of each page of your answer sheets.
Once the photos have been taken, you then have 48 hours to upload everything onto the
App database.
• Should you encounter any technical difficulty,
please WhatsApp The Invigilator Helpdesk on 073 505 8273.
INSTRUCTIONS – ACCESS myEXAMS AND UPLOADING ANSWER FILES:
Follow these steps to access myExams and submit your take-home answer file.
Direct link to access the myExams portal (College of Accounting Sciences):
https://cas.myexams.unisa.ac.za/my/
Access the myExams portal and navigate to the module site and take-home assessment:
1. Go to the College of Accounting Sciences’ myExams portal
https://cas.myexams.unisa.ac.za/my/
2. Type in your myUnisa username and password and click on the Login button.
3. Click on the myExams button in the header and select the module, MAC3761-22-EX10, for
which you need to complete the exam.
4. On the module’s exam page select the Take-Home assessment
MAC3761-Exam Oct/Nov 2022.
5. You can now review the assessment information and start.
Follow the steps below to complete and submit a Take-Home exam assessment:
1. Open the Take-Home assessment MAC3761-Exam Oct/Nov 2022.
2. Download the question paper and note any additional information provided, such as the
proctoring tool to be used.
Please take note that the use of The Invigilator App is compulsory for this exam. Failure to
use the application will result in your exam mark being retained.
3. Complete the Take-Home assessment in MS Word or on paper.
Note: MS Word documents need to be saved as PDF documents, and paper-based answers
must be scanned into a combined PDF document.
Note: Students must upload their answer scripts in a single PDF file.
4. When ready to submit, open the Take-Home assessment again and click on the Add
Submission button.
Note: You only get 10 minutes after the due time (ie. after 18:45) to take pictures of
your script for the Invigilator App BUT 30 minutes to upload your answer sheet on the
myExams portal. DO NOT MISS THE SYSTEM CUT-OFF TIME OF 19:15 ON MYEXAMS!
5. Note the file requirements such as:
(Questions and Answers)
2023 - Includes Formula
Notes (Solutions)
,UNIVERSITY EXAMINATIONS
October/November 2022
MAC3761
Management Accounting III
100 Marks
Duration: 3 Hours
30 minutes for uploading to myExams (submission cut-off time)
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.
THIS IS NOT AN OPEN 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.
EXAM QUESTION PAPER INSTRUCTIONS:
Please note:
1. This paper consists of TWO (2) questions, comprising 12 pages in total (including
instructions).
2. You are strongly advised to carefully read the required before attempting the questions
concerned.
3. All questions must be answered.
4. All calculations must be shown.
5. Each question attempted, must commence on a new (separate) page.
6. Include (write/type) your student number in the document/answer file.
PROPOSED TIMETABLE FOR THIS EXAM: Marks Minutes
Question 1: Costing systems; Cost classification and behaviour; Cost estimation;
Budgeting planning and control; Direct and absorption costing methods; Overheads 50 90
allocation; Inventory management; Relevant decision-making; and Transfer pricing.
Question 2: Strategy and risk management; Capital budgeting; Financing decision;
Treasury function. 50 90
Converting your answers to a PDF file and successfully uploading your one PDF file.
You must successfully upload your PDF file on myExams before 19:15 South African
30
time, 2 November 2022. The submission platform will automatically close at 19:15
(2 November 2022, South African time) and no submission can be made henceforth.
100 210
, Page 2 of 12 MAC3761
Oct/Nov 2022
The Invigilator App
Please take note that the use of The Invigilator App is compulsory for this assessment/exam.
Please take note that The Invigilator App will request you take a picture of every page of your
answer sheet at the end of the assessment.
Please take note that this does NOT replace your formal answer file “scan and upload” to your
Learning Management System (myExams). You must upload your answer file to myExams.
INSTRUCTIONS ON THE DAY OF ASSESSMENT:
• Ensure you are connected to the internet in order 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.
• Unless otherwise specified by your institution, note that you can only scan this QR code once.
If your assessment has multiple online sections, tests or attempts, 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 and it should therefore be scanned as
soon as possible to start the invigilation.
• 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.
• 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 have to adhere to the assessment time limit communicated to you by your institution
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:
, Page 3 of 12 MAC3761
Oct/Nov 2022
• The Invigilator App will request you to take a picture of every page of your answer sheet at the
end of the assessment ie at 18:45, you have 10 MINUTES to take pictures of every page
of your answer sheet. Unless otherwise specified by your institution, this does NOT
replace the normal upload of your script to your institution’s online portal and you still
need to upload on myExams by 19:15.
• 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 your university portal and you can temporarily
minimise the app to do so. Uploading of app data is not time sensitive and you can come back
and do it after you have successfully uploaded your script to the exam portal.
• Students are allowed 48 hours to upload all the data collected during invigilation to the
App database. This data will include everything, selfies and script photos as well. It’s just
important to understand that once the invigilation ends at the end of the assessment ie
at 18:45, you have only 10 minutes to take a photo of each page of your answer sheets.
Once the photos have been taken, you then have 48 hours to upload everything onto the
App database.
• Should you encounter any technical difficulty,
please WhatsApp The Invigilator Helpdesk on 073 505 8273.
INSTRUCTIONS – ACCESS myEXAMS AND UPLOADING ANSWER FILES:
Follow these steps to access myExams and submit your take-home answer file.
Direct link to access the myExams portal (College of Accounting Sciences):
https://cas.myexams.unisa.ac.za/my/
Access the myExams portal and navigate to the module site and take-home assessment:
1. Go to the College of Accounting Sciences’ myExams portal
https://cas.myexams.unisa.ac.za/my/
2. Type in your myUnisa username and password and click on the Login button.
3. Click on the myExams button in the header and select the module, MAC3761-22-EX10, for
which you need to complete the exam.
4. On the module’s exam page select the Take-Home assessment
MAC3761-Exam Oct/Nov 2022.
5. You can now review the assessment information and start.
Follow the steps below to complete and submit a Take-Home exam assessment:
1. Open the Take-Home assessment MAC3761-Exam Oct/Nov 2022.
2. Download the question paper and note any additional information provided, such as the
proctoring tool to be used.
Please take note that the use of The Invigilator App is compulsory for this exam. Failure to
use the application will result in your exam mark being retained.
3. Complete the Take-Home assessment in MS Word or on paper.
Note: MS Word documents need to be saved as PDF documents, and paper-based answers
must be scanned into a combined PDF document.
Note: Students must upload their answer scripts in a single PDF file.
4. When ready to submit, open the Take-Home assessment again and click on the Add
Submission button.
Note: You only get 10 minutes after the due time (ie. after 18:45) to take pictures of
your script for the Invigilator App BUT 30 minutes to upload your answer sheet on the
myExams portal. DO NOT MISS THE SYSTEM CUT-OFF TIME OF 19:15 ON MYEXAMS!
5. Note the file requirements such as:
