UNIVERSITY OF SOUTH AFRICA (UNISA)
College of Economic and Management Sciences
⋄
EXAM REVISION PACK
Model Answers — May/June Examination
Module Code: MAC2601
Module Name: Principles of Management Accounting
Paper: University Examination May/June 2026
Year: 2026
Total Marks: 100
Study Aid — Model Answers for Exam Preparation
University of South Africa
, lOMoARcPSD|41752181
MAC2601
Date: 22 May 2025
INSTRUCTIONS ON THE DAY OF ASSESSMENT:
Ensure you are connected to the internet in order to log into the Invigilator App and YOUR EXAM QR CODE & EXAM
scan this QR code. ACCESS 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.
If you finish your assessment before the app timer has run out you need to press the
‘Finish Assessment’ button and follow instructions before you exit or minimise the app.
Scan the QR code at the start time of the assessment, unless otherwise specified by
your institution, note that you can only scan this QR code once.
The Invigilator App may request you to take photos of your examination script after the
assessment. Please follow the instructions on the app and take note that your
Exam Access Code: 3bb98eb0
academic institution may still require you to submit your script on the relevant portal.
The QR code is only scannable for a limited time and it should therefore be
scanned as soon as possible after the assessment commencement time.
Keep the Invigilator App open on your smartphone for the full duration of the assessment. You are not allowed to minimise or leave the
app during your assessment.
You must adhere to the assessment time limit communicated to you by your institution. The timer displayed in the Invigilator may vary
depending on the start time of invigilation.
FURTHER GUIDANCE
If you only have one device you may access your assessment in the application by pressing the ‘Access Browser’ button in the top right
corner of your app.
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 photo request, which you should then
perform as soon as possible.
We recommend that you keep your smartphone on charge for the duration of the assessment.
Ensure you are connected to the internet when commencing invigilation. You also need to be connected to the internet at the end of the
assessment in order to upload the app data.
If your assessment has multiple online sections, tests or attempts, you should NOT finish the invigilation until your entire assessment
has been completed.
Should you encounter any technical difficulty, please WhatsApp The Invigilator Helpdesk on +27 (0)73 505 8273
messages.downloaded_by
, lOMoARcPSD|41752181
UNIVERSITY EXAMINATION
MAY/JUNE 2025
MAC2601
Principles of Management Accounting
100 Marks
Duration: 2 Hours (writing time)
and
15 minutes for reading the instructions.
30 minutes for uploading to myUnisa
Use of a non-programable pocket calculator is permissible.
Close book assessment
The question paper remains the property of the University of South Africa and may not be
distributed beyond its intended use for this assessment
THIS PAPER CONSISTS OF ELEVEN (11) PAGES IN TOTAL.
THIS IS NOT AN OPEN-BOOK ASSESSMENT! YOU ARE NOT ALLOWED TO COPY FROM
ANY SOURCES INCLUDING YOUR LEARNING UNITS OR TUTORIAL LETTERS.
QUESTION PAPER - INSTRUCTIONS:
Please note:
1. This paper consists of four (4) questions
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 ASSESSMENT:
CONTENTS
TIME
QUESTION TOPIC MARKS
Minutes
1 Direct and Absorption Costing; and Sensitivity
30 36
Analysis
2 Activity-Bases Costing (ABC) 20 24
3 Budgeting and Budgetary Control; and Ethics 30 36
4 Standard Costing 20 24
TOTAL 100 120
[CONFIDENTIAL] [TURN OVER]
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, lOMoARcPSD|41752181
MAC2601 EXAMINATION
MAY/JUNE 2025
Follow the steps below to complete and submit a Take home Test:
1. Download the question paper and note any additional information provided.
2. Complete the Take-Home Test 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.
3. When ready to submit, open the Take-Home Test again and click on the Add Submission
button.
Note: You only get 30 minutes after finish of writing to submit your script on the myUnisa
portal.
4. Note the file requirements such as:
a. File size limit.
b. Number of files that can be submitted.
c. File formats allowed.
5. Review your submission information regarding the status and click on your submission file
link to check if it's correct.
6. If you need to resubmit a file, you can click on the Edit Submission button. Note: You will
need to delete any existing files.
NOTE: You must successfully submit your single PDF file before the submission cut-off time.
Please do not wait until the last minute to submit, instead, submit your file as soon as done or
before 11:00 am. If you do not successfully submit before the cut-off time you will be marked as
absent from the assessment.
May 2025 online Exam rules
Assessment sessions commence at the time indicated on the study programme. You are required
to adhere strictly to the specified times.
For file upload/take-home assessment:
1. Students must upload their answer scripts in a single PDF file on the official myUnisa platform
(answer scripts must not be password-protected or uploaded as “read-only” files).
2. NO e-mailed scripts will be accepted.
3. Students are advised to review submissions (answer scripts) to ensure legibility and that the
correct answer script file has been uploaded.
4. Students are permitted to resubmit their answer scripts should their initial submission be
unsatisfactory, i.e, to replace original document if it was the incorrect one or not fully answered.
Given we are still during the duration of the Exam (before 10:30).
5. Incorrect file format and uncollated answer scripts will not be considered.
6. Incorrect answer scripts and/or submissions made on unofficial platforms will not be marked.
7. A mark awarded for an incomplete submission will be the student’s final mark.
8. A mark awarded for illegible scanned submission will be the student’s final mark. No
opportunity for resubmission will be granted.
[CONFIDENTIAL] Page 2 of 11 [TURN OVER]
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College of Economic and Management Sciences
⋄
EXAM REVISION PACK
Model Answers — May/June Examination
Module Code: MAC2601
Module Name: Principles of Management Accounting
Paper: University Examination May/June 2026
Year: 2026
Total Marks: 100
Study Aid — Model Answers for Exam Preparation
University of South Africa
, lOMoARcPSD|41752181
MAC2601
Date: 22 May 2025
INSTRUCTIONS ON THE DAY OF ASSESSMENT:
Ensure you are connected to the internet in order to log into the Invigilator App and YOUR EXAM QR CODE & EXAM
scan this QR code. ACCESS 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.
If you finish your assessment before the app timer has run out you need to press the
‘Finish Assessment’ button and follow instructions before you exit or minimise the app.
Scan the QR code at the start time of the assessment, unless otherwise specified by
your institution, note that you can only scan this QR code once.
The Invigilator App may request you to take photos of your examination script after the
assessment. Please follow the instructions on the app and take note that your
Exam Access Code: 3bb98eb0
academic institution may still require you to submit your script on the relevant portal.
The QR code is only scannable for a limited time and it should therefore be
scanned as soon as possible after the assessment commencement time.
Keep the Invigilator App open on your smartphone for the full duration of the assessment. You are not allowed to minimise or leave the
app during your assessment.
You must adhere to the assessment time limit communicated to you by your institution. The timer displayed in the Invigilator may vary
depending on the start time of invigilation.
FURTHER GUIDANCE
If you only have one device you may access your assessment in the application by pressing the ‘Access Browser’ button in the top right
corner of your app.
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 photo request, which you should then
perform as soon as possible.
We recommend that you keep your smartphone on charge for the duration of the assessment.
Ensure you are connected to the internet when commencing invigilation. You also need to be connected to the internet at the end of the
assessment in order to upload the app data.
If your assessment has multiple online sections, tests or attempts, you should NOT finish the invigilation until your entire assessment
has been completed.
Should you encounter any technical difficulty, please WhatsApp The Invigilator Helpdesk on +27 (0)73 505 8273
messages.downloaded_by
, lOMoARcPSD|41752181
UNIVERSITY EXAMINATION
MAY/JUNE 2025
MAC2601
Principles of Management Accounting
100 Marks
Duration: 2 Hours (writing time)
and
15 minutes for reading the instructions.
30 minutes for uploading to myUnisa
Use of a non-programable pocket calculator is permissible.
Close book assessment
The question paper remains the property of the University of South Africa and may not be
distributed beyond its intended use for this assessment
THIS PAPER CONSISTS OF ELEVEN (11) PAGES IN TOTAL.
THIS IS NOT AN OPEN-BOOK ASSESSMENT! YOU ARE NOT ALLOWED TO COPY FROM
ANY SOURCES INCLUDING YOUR LEARNING UNITS OR TUTORIAL LETTERS.
QUESTION PAPER - INSTRUCTIONS:
Please note:
1. This paper consists of four (4) questions
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 ASSESSMENT:
CONTENTS
TIME
QUESTION TOPIC MARKS
Minutes
1 Direct and Absorption Costing; and Sensitivity
30 36
Analysis
2 Activity-Bases Costing (ABC) 20 24
3 Budgeting and Budgetary Control; and Ethics 30 36
4 Standard Costing 20 24
TOTAL 100 120
[CONFIDENTIAL] [TURN OVER]
messages.downloaded_by
, lOMoARcPSD|41752181
MAC2601 EXAMINATION
MAY/JUNE 2025
Follow the steps below to complete and submit a Take home Test:
1. Download the question paper and note any additional information provided.
2. Complete the Take-Home Test 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.
3. When ready to submit, open the Take-Home Test again and click on the Add Submission
button.
Note: You only get 30 minutes after finish of writing to submit your script on the myUnisa
portal.
4. Note the file requirements such as:
a. File size limit.
b. Number of files that can be submitted.
c. File formats allowed.
5. Review your submission information regarding the status and click on your submission file
link to check if it's correct.
6. If you need to resubmit a file, you can click on the Edit Submission button. Note: You will
need to delete any existing files.
NOTE: You must successfully submit your single PDF file before the submission cut-off time.
Please do not wait until the last minute to submit, instead, submit your file as soon as done or
before 11:00 am. If you do not successfully submit before the cut-off time you will be marked as
absent from the assessment.
May 2025 online Exam rules
Assessment sessions commence at the time indicated on the study programme. You are required
to adhere strictly to the specified times.
For file upload/take-home assessment:
1. Students must upload their answer scripts in a single PDF file on the official myUnisa platform
(answer scripts must not be password-protected or uploaded as “read-only” files).
2. NO e-mailed scripts will be accepted.
3. Students are advised to review submissions (answer scripts) to ensure legibility and that the
correct answer script file has been uploaded.
4. Students are permitted to resubmit their answer scripts should their initial submission be
unsatisfactory, i.e, to replace original document if it was the incorrect one or not fully answered.
Given we are still during the duration of the Exam (before 10:30).
5. Incorrect file format and uncollated answer scripts will not be considered.
6. Incorrect answer scripts and/or submissions made on unofficial platforms will not be marked.
7. A mark awarded for an incomplete submission will be the student’s final mark.
8. A mark awarded for illegible scanned submission will be the student’s final mark. No
opportunity for resubmission will be granted.
[CONFIDENTIAL] Page 2 of 11 [TURN OVER]
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