MAC3761/101/0/2021
Tutorial Letter 101/0/2021
Management Accounting III
MAC3761
Year module
Department of Management Accounting
This tutorial letter contains important information
about your module.
BARCODE
, CONTENTS
Page
Dear Student ........................................................................................................................................... 4
1 INTRODUCTION .......................................................................................................................... 4
1.1 Academic structure of the College of Accounting Sciences (CAS) within Unisa ............................ 4
2 OVERVIEW OF MANAGEMENT ACCOUNTING III (MAC3761).................................................. 4
2.1 Module purpose ............................................................................................................................ 4
2.2 Pre-requisites and prior knowledge ............................................................................................... 5
2.3 Structure of the module tutorial letters .......................................................................................... 5
2.4 Module overview........................................................................................................................... 6
3 CONTACT DETAILS .................................................................................................................... 7
3.1 Lecturers ...................................................................................................................................... 7
3.2 Department of Management Accounting ....................................................................................... 7
3.3 College of Accounting Sciences.................................................................................................... 7
3.4 The University............................................................................................................................... 7
4 RESOURCES ............................................................................................................................... 9
4.1 Prescribed books .......................................................................................................................... 9
4.2 South African Institute of Chartered Accountants (SAICA) knowledge level list ............................ 9
4.3 Recommended reading............................................................................................................... 11
4.4 Joining myUnisa ......................................................................................................................... 12
4.5 Printed support material .............................................................................................................. 12
4.6 Discussion classes ..................................................................................................................... 12
4.7 Face-to-face tutors and e-tutors .................................................................................................. 13
4.8 Free use of computers and internet access ................................................................................ 14
4.9 Library services and resource information .................................................................................. 14
5 BLENDED LEARNING............................................................................................................... 15
5.1 What is blended learning? .......................................................................................................... 15
6 SUPPORT SERVICES ............................................................................................................... 15
6.1 Health conditions such as HIV/AIDS ........................................................................................... 15
7 STUDY PLAN............................................................................................................................. 16
7.1 Proposed study programme for the FIRST HALF of the academic year ...................................... 17
7.2 Proposed study programme for the SECOND HALF of the academic year ................................. 18
7.3 Proposed study programme for the final examination preparation and revision .......................... 18
2
, MAC3761/101/0/2021
8 ASSESSMENTS......................................................................................................................... 19
8.1 Formative assessments .............................................................................................................. 19
8.2 General assignment numbers .................................................................................................... 19
8.2.1 Unique assignment numbers and due dates for assignments .................................................... 19
8.2.2 Finality of due dates.................................................................................................................... 19
8.3 Submission of assignments ....................................................................................................... 20
8.3.1 Assignment questions................................................................................................................. 21
8.3.2 Important information about assignment submissions................................................................. 21
8.3.2.1 Compulsory Assignment 01 ........................................................................................................ 22
8.3.2.2 Compulsory Assignment 02 ........................................................................................................ 22
8.3.3 Suggested solutions to the Assignments ................................................................................... 23
8.4 Plagiarism ................................................................................................................................... 24
8.5 Year test ..................................................................................................................................... 24
8.5.1 Administration of the year test.................................................................................................... 25
8.5.2 Rechecking of the year test script .............................................................................................. 25
8.5.3 Caution about unethical conduct concerning rechecking............................................................ 26
8.6 Summative assessment .............................................................................................................. 26
8.6.1 Examination ................................................................................................................................ 26
8.6.2 Examination paper ...................................................................................................................... 27
8.6.3 Previous examination papers and memorandums ...................................................................... 27
8.6.4 Supplementary examination ....................................................................................................... 27
8.6.5 Calculator policy ......................................................................................................................... 27
8.6.6 Stationery in the examination room............................................................................................. 28
8.6.7 The importance of a positive study method ................................................................................. 28
8.7 Year mark ................................................................................................................................... 28
8.7.1 Year mark calculation example: .................................................................................................. 29
8.8 Final mark................................................................................................................................... 30
8.8.1 Final mark calculation example ................................................................................................... 30
9 IN CLOSING............................................................................................................................... 31
3
, Dear Student
1 INTRODUCTION
Welcome to Management Accounting III (MAC3761). This tutorial letter (TL101) contains
important general, planning and administrative information about the module. Queries students
usually have, are already addressed in this tutorial letter. It is therefore imperative that you read
all the information contained in this tutorial letter so as to utilise your studying time efficiently. That
said, should you have any specific query about the module, you are always welcome to contact
us (refer to section 3.1 below). Should you wish to consult in person, please make an appointment
beforehand.
As an open distance e-learning institution, our primary mode of communicating with you is via
myUnisa (using Announcements, Discussion Forums, Additional Resources, etc.) and via e-
mail (see section 3.1 below). To avoid missing important information and/or announcements from
both the institution and the lecturers, it is important that you frequent the module site on myUnisa
(refer to section 4.4 below). The site for this module is MAC3761-21-Y1. Lastly, make sure you
set up a myLife email account (Refer to Study@Unisa brochure) and continuously check your
myLife emails to keep up to date with your university activities.
We hope that you will have a productive year, full of thought-provoking and insightful learning
experience.
Kind regards,
MAC3761 lecturers
1.1 Academic structure of the College of Accounting Sciences (CAS) within Unisa
Agriculture & Economic & Science,
Environmental Human Management Accounting Engineering & Graduate
Education Law
Sciences Sciences Sciences Sciences Technology Studies
School of Centre of
School of
Applied Accounting
Accounting
Accountancy Studies
Department of Department of
Department of Department of
Financial Management
Auditing Taxation
Accounting Accounting
Other MAC &
MAC3761
AIN modules
2 OVERVIEW OF MANAGEMENT ACCOUNTING III (MAC3761)
2.1 Module purpose
This module is intended to equip students with specific competencies in financial management,
management decision-making and control, strategy and risk management. The module will
enable students to display integrated knowledge in these competencies, with pervasive skills,
ethics and professional practice, and other accounting competencies. This module is designed to
4
Tutorial Letter 101/0/2021
Management Accounting III
MAC3761
Year module
Department of Management Accounting
This tutorial letter contains important information
about your module.
BARCODE
, CONTENTS
Page
Dear Student ........................................................................................................................................... 4
1 INTRODUCTION .......................................................................................................................... 4
1.1 Academic structure of the College of Accounting Sciences (CAS) within Unisa ............................ 4
2 OVERVIEW OF MANAGEMENT ACCOUNTING III (MAC3761).................................................. 4
2.1 Module purpose ............................................................................................................................ 4
2.2 Pre-requisites and prior knowledge ............................................................................................... 5
2.3 Structure of the module tutorial letters .......................................................................................... 5
2.4 Module overview........................................................................................................................... 6
3 CONTACT DETAILS .................................................................................................................... 7
3.1 Lecturers ...................................................................................................................................... 7
3.2 Department of Management Accounting ....................................................................................... 7
3.3 College of Accounting Sciences.................................................................................................... 7
3.4 The University............................................................................................................................... 7
4 RESOURCES ............................................................................................................................... 9
4.1 Prescribed books .......................................................................................................................... 9
4.2 South African Institute of Chartered Accountants (SAICA) knowledge level list ............................ 9
4.3 Recommended reading............................................................................................................... 11
4.4 Joining myUnisa ......................................................................................................................... 12
4.5 Printed support material .............................................................................................................. 12
4.6 Discussion classes ..................................................................................................................... 12
4.7 Face-to-face tutors and e-tutors .................................................................................................. 13
4.8 Free use of computers and internet access ................................................................................ 14
4.9 Library services and resource information .................................................................................. 14
5 BLENDED LEARNING............................................................................................................... 15
5.1 What is blended learning? .......................................................................................................... 15
6 SUPPORT SERVICES ............................................................................................................... 15
6.1 Health conditions such as HIV/AIDS ........................................................................................... 15
7 STUDY PLAN............................................................................................................................. 16
7.1 Proposed study programme for the FIRST HALF of the academic year ...................................... 17
7.2 Proposed study programme for the SECOND HALF of the academic year ................................. 18
7.3 Proposed study programme for the final examination preparation and revision .......................... 18
2
, MAC3761/101/0/2021
8 ASSESSMENTS......................................................................................................................... 19
8.1 Formative assessments .............................................................................................................. 19
8.2 General assignment numbers .................................................................................................... 19
8.2.1 Unique assignment numbers and due dates for assignments .................................................... 19
8.2.2 Finality of due dates.................................................................................................................... 19
8.3 Submission of assignments ....................................................................................................... 20
8.3.1 Assignment questions................................................................................................................. 21
8.3.2 Important information about assignment submissions................................................................. 21
8.3.2.1 Compulsory Assignment 01 ........................................................................................................ 22
8.3.2.2 Compulsory Assignment 02 ........................................................................................................ 22
8.3.3 Suggested solutions to the Assignments ................................................................................... 23
8.4 Plagiarism ................................................................................................................................... 24
8.5 Year test ..................................................................................................................................... 24
8.5.1 Administration of the year test.................................................................................................... 25
8.5.2 Rechecking of the year test script .............................................................................................. 25
8.5.3 Caution about unethical conduct concerning rechecking............................................................ 26
8.6 Summative assessment .............................................................................................................. 26
8.6.1 Examination ................................................................................................................................ 26
8.6.2 Examination paper ...................................................................................................................... 27
8.6.3 Previous examination papers and memorandums ...................................................................... 27
8.6.4 Supplementary examination ....................................................................................................... 27
8.6.5 Calculator policy ......................................................................................................................... 27
8.6.6 Stationery in the examination room............................................................................................. 28
8.6.7 The importance of a positive study method ................................................................................. 28
8.7 Year mark ................................................................................................................................... 28
8.7.1 Year mark calculation example: .................................................................................................. 29
8.8 Final mark................................................................................................................................... 30
8.8.1 Final mark calculation example ................................................................................................... 30
9 IN CLOSING............................................................................................................................... 31
3
, Dear Student
1 INTRODUCTION
Welcome to Management Accounting III (MAC3761). This tutorial letter (TL101) contains
important general, planning and administrative information about the module. Queries students
usually have, are already addressed in this tutorial letter. It is therefore imperative that you read
all the information contained in this tutorial letter so as to utilise your studying time efficiently. That
said, should you have any specific query about the module, you are always welcome to contact
us (refer to section 3.1 below). Should you wish to consult in person, please make an appointment
beforehand.
As an open distance e-learning institution, our primary mode of communicating with you is via
myUnisa (using Announcements, Discussion Forums, Additional Resources, etc.) and via e-
mail (see section 3.1 below). To avoid missing important information and/or announcements from
both the institution and the lecturers, it is important that you frequent the module site on myUnisa
(refer to section 4.4 below). The site for this module is MAC3761-21-Y1. Lastly, make sure you
set up a myLife email account (Refer to Study@Unisa brochure) and continuously check your
myLife emails to keep up to date with your university activities.
We hope that you will have a productive year, full of thought-provoking and insightful learning
experience.
Kind regards,
MAC3761 lecturers
1.1 Academic structure of the College of Accounting Sciences (CAS) within Unisa
Agriculture & Economic & Science,
Environmental Human Management Accounting Engineering & Graduate
Education Law
Sciences Sciences Sciences Sciences Technology Studies
School of Centre of
School of
Applied Accounting
Accounting
Accountancy Studies
Department of Department of
Department of Department of
Financial Management
Auditing Taxation
Accounting Accounting
Other MAC &
MAC3761
AIN modules
2 OVERVIEW OF MANAGEMENT ACCOUNTING III (MAC3761)
2.1 Module purpose
This module is intended to equip students with specific competencies in financial management,
management decision-making and control, strategy and risk management. The module will
enable students to display integrated knowledge in these competencies, with pervasive skills,
ethics and professional practice, and other accounting competencies. This module is designed to
4
