FAC3701/101/3/2022

Tutorial Letter 101/3/2022

General Financial Reporting

FAC3701

Semesters 1 and 2

Department of Financial Accounting

IMPORTANT INFORMATION:
This tutorial letter contains important information about your module.

BARCODE
 CONTENTS
Page

1 INTRODUCTION .......................................................................................................................... 4
2 PURPOSE AND OUTCOMES ...................................................................................................... 5
2.1 Purpose ........................................................................................................................................ 5
2.2 Outcomes ..................................................................................................................................... 5
3 CURRICULUM TRANSFORMATION ........................................................................................... 8
4 LECTURERS AND CONTACT DETAILS ..................................................................................... 8
4.1 Lecturers ...................................................................................................................................... 8
4.2 Department and College .............................................................................................................. 9
4.3 University ...................................................................................................................................... 9
5 RESOURCES ............................................................................................................................. 10
5.1 Prescribed book(s) ...................................................................................................................... 10
5.2 Recommended book(s) ............................................................................................................... 10
5.3 Electronic reserves (e-reserves) ................................................................................................. 10
6 STUDENT SUPPORT SERVICES .............................................................................................. 11
6.1 First-Year Experience Programme @ Unisa ............................................................................... 11
6.2 Tutor assistance.......................................................................................................................... 12
6.2.1 Face to face tutors ...................................................................................................................... 12
6.2.2 E-tutor support ............................................................................................................................ 13
6.2.3 Contact with fellow students ........................................................................................................ 14
7 STUDY PLAN ............................................................................................................................. 14
7.1 Suggested study approach ......................................................................................................... 14
7.2 Study programme ....................................................................................................................... 15
8 ASSESSMENT ........................................................................................................................... 16
8.1 Assessment criteria..................................................................................................................... 16
8.2 Assessment plan......................................................................................................................... 16
8.3 Assignment due dates................................................................................................................. 17
8.4 Submission of assignments ........................................................................................................ 17
8.5 The assignments......................................................................................................................... 18
8.6 The examination ......................................................................................................................... 18
8.6.1 Examination period ..................................................................................................................... 18
8.6.2 Previous examination papers ...................................................................................................... 18
8.6.3 Information on the examination ................................................................................................... 18
8.6.4 Calculator policy.......................................................................................................................... 18
9 ACADEMIC DISHONESTY ........................................................................................................ 19
9.1 Plagiarism ................................................................................................................................... 19

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9.2 Cheating ..................................................................................................................................... 19

9.3 More information about plagiarism .............................................................................................. 19
10 STUDENT WITH DISABILITY .................................................................................................... 19
11 FREQUENTLY ASKED QUESTIONS ........................................................................................ 19
12 IN CLOSING ............................................................................................................................... 19

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Dear Student

1 INTRODUCTION
Dear Student
We are pleased to welcome you to FAC3701 – General Financial Reporting and trust that you
will find it both interesting and rewarding. We will do our best to make your study of this module
successful. You will be well on your way to success if you start studying early in the semester
and resolve to do the assignments properly.
This module is a blended module, and therefore it is available on myUnisa, however, in order to
support you in your learning process, you will also receive study material in printed format. Not
all study material will be received in printed format. Please register on myUnisa as you can
access your study material, submit your assignments and gain access to lesson tools and
discussion forums.
You will receive a number of tutorial letters during the semester. A tutorial letter is our way of
communicating with you about teaching, learning and assessment.
This tutorial letter 101 contains important information about the scheme of work, resources and
assignments for this module. We urge you to read it carefully and to keep it at hand when working
through the study material, preparing the assignments, preparing for the examination and
addressing questions to your lecturers.
In this tutorial letter 101, you will find instructions on the preparation and submission of the
assignments. It also provides all the information you need with regards to the prescribed study
material and other resources and how to obtain them. Please study this information carefully and
make sure that you obtain the prescribed material as soon as possible.
Right from the start we would like to point out that you must read all the tutorial letters you
receive during the semester immediately and carefully, as they contain important information.

Please note:

You need to visit the module site for FAC3701 on myUnisa frequently especially
for announcements. The module site for your module is:
FAC3701-22-S1 for first semester students; and
FAC3701-22-S2 for second semester students.

To gain access to the module site, go to the following website:

https://my.unisa.ac.za and login with your student number and password. You
will see FAC3701 in the row of modules in the orange blocks at the top of the
webpage.
OR
Click on “myModules” at the top of the webpage and then on “Sites” in the top
right corner. In the new window, click on the grey Star icon next to the modules
you want displayed on your navigation bar. Close the window in the top right
corner. Then select the option “Reload” to see your updated favorite sites. Now
go to your navigation bar and click on the module you want to open.

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2 PURPOSE AND OUTCOMES

2.1 Purpose

Students who have completed this module successfully will be able to prepare a set of financial
statements of companies in accordance with International Financial Reporting Standards with
specific reference to:

• Income Taxes (IAS 12 and FRG 1)

• Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8)
• Conceptual Framework for Financial Reporting 2018
• Preface to International Financial Reporting Standards
• Presentation of Financial Statements (IAS 1)
• Events after the reporting period (IAS 10)
• Provisions, Contingent Liabilities and Contingent Assets (IAS 37)
• Fair value measurement (IFRS 13)
• Revenue from contracts with customers (IFRS 15)

2.2 Outcomes

Learning outcome 1:

Learners should be able to calculate deferred tax and disclose deferred and current tax of
companies in the annual financial statements in compliance with International Financial Reporting
Standards.

Learners should be able to:

• calculate the current tax expense of a company;
• explain the difference between exempt and temporary differences;
• calculate deferred tax of a company by using the statement of financial position approach; and
• disclose deferred and current tax properly in the annual financial statements of companies in
accordance with International Financial Reporting Standards.

Learning outcome 2:

Learners should be able to calculate, select and disclose the effects of accounting policies,
changes in accounting estimates and errors in accordance with the requirements of International
Financial Reporting Standards.

Learners should be able to:

• define accounting policies, change in accounting estimates and errors as stipulated in IAS 8;
• determine whether an error in the preparation of the financial statements of prior periods
discovered in the current year should be reported as an error or not;
• determine whether an adjustment as a result of the revision of an estimate should be accounted
for as a change in accounting estimate or as a change in accounting policy; and
• record and disclose a change in accounting estimate, a change in accounting policy, as well
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 as the correction of an error accurately in the financial statements in accordance with
International Financial Reporting Standards.

Learning outcome 3:

Learners will be able to prepare financial statements according to the objectives and concepts
which underlie the preparation and presentation of financial statements.

Learners should be able to:

• discuss the objectives, usefulness and limitation of general purpose financial reporting.;
• define and discuss the qualitative characteristics of useful information;
• discuss the information financial statements provides;
• define the elements of financial statements;
• describe the recognition criteria of the elements of financial statements;
• determine when to derecognise all or part of a recognised asset or liability from an entity's
statement of financial position;
• apply measurement basis to elements of financial statements;
• consider factors when selecting a measurement basis;
• discuss presentation and disclosure objectives and principles;
• apply of classification;
• describe the concepts of capital maintenance and the determination of profit.

Learning outcome 4:

Learners should understand the scope and authority of International Financial Reporting
Standards as well as the accounting standard setting process.

Learners should be able to:

• define the objectives of the IASB;
• define the scope and authority of International Financial Reporting Standards;
• understand the legal requirements for International Financial Reporting Standards; and
• understand the harmonisation of International Financial Reporting Standards.

Learning outcome 5:

Learners should be able to prepare general purpose financial statements using the structure and
contents of IAS 1 in order to improve comparability with the entity’s own financial statements of
previous periods and with financial statements of other entities.

Learners should be able to:

• state the purpose of, and responsibility for, preparing financial statements;
• explain and describe the overall considerations to be taken into account during the preparation
of the financial statements; and
• prepare a comprehensive set of financial statements from given information in accordance with
the requirements of IAS 1.

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Learning outcome 6:

Learners should be able to identify events after the reporting period and disclose them in the
financial statements of the company in terms of the requirements of International Financial
Reporting Standards.

Learners should be able to:

• identify events after the reporting period;
• record events after the reporting period accurately in the annual financial statements according
to International Financial Reporting Standards; and
• determine when to adjust financial statements for events after the reporting period.

Learning outcome 7:

Learners should be able to recognise, measure and disclose provisions, contingent liabilities and
contingent assets in the annual financial statements of a company.

Learners should be able to:

• define provisions, contingent assets and contingent liabilities in detail;
• determine if an item should be accounted for as a provision, contingent liability or as a
contingent asset; and
• record a provision, contingent liability and contingent asset accurately in the annual financial
statements to enable users to understand the nature, timing and amounts of provisions,
contingent liabilities and contingent assets.

Learning outcome 8:

Learners should be able to define, measure and disclose fair value measurements in the financial
statements of a company.

Learners should be able to:

• define the fair value measurement concepts;
• calculate the fair value accurately; and
• disclose fair value items in the annual financial statements of companies in compliance with
International Financial Reporting Standards.

Learning outcome 9:

Learners should be able to report useful information to users of financial statements about the
nature, amount, timing and uncertainty of revenue and cash flows arising from a contract with a
customer.

Learners should be able to:

• recognise revenue to depict the transfer of promised goods or services to customers/clients in
an amount that reflects the consideration to which the entity expects to be entitled in exchange
for those goods or services; and
• disclose revenue in the annual financial statements of companies in compliance with
International Financial Reporting Standards.
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3 CURRICULUM TRANSFORMATION
Unisa has implemented a transformation charter based on five pillars and eight dimensions. In response
to this charter, we have placed curriculum transformation high on the teaching and learning agenda.
Curriculum transformation includes the following pillars: student-centred scholarship, the pedagogical
renewal of teaching and assessment practices, the scholarship of teaching and learning, and the infusion
of African epistemologies and philosophies. These pillars and their principles will be integrated at both
programme and module levels as a phased-in approach. You will notice a marked change in the teaching
and learning strategy implemented by Unisa, together with how the content is conceptualised in your
modules. We encourage you to embrace these changes during your studies at Unisa in a responsive way
within the framework of transformation.

4 LECTURERS AND CONTACT DETAILS

4.1 Lecturers

You may contact your lecturers by e-mail, telephone or on myUnisa.

Lecturer Office number Tel No

Mrs L Labuschagne Nkoana Simon Radipere Building 2-49 (012) 4294694
Mr Y Mohamed Nkoana Simon Radipere Building 2-51 (012) 4294414
Mr J Riekert Nkoana Simon Radipere Building 2-42 (012) 4292135

Personal Appointment

Please make an appointment, in advance, with your lecturer should you wish to see them
personally with specific problem areas in your studies. Lecturers are available from 07:45 to 16:00
on weekdays.

Telephonic enquiries

You can contact your lecturers telephonically. The telephone numbers of the
lecturers are listed above. An available lecturer will take your call and assist
you.

E-mail

You can also communicate with the lecturers via e-mail. Please make use of the following e-mail
address for both semesters 1 and 2 which is specific to the FAC3701 module to ensure a prompt
reply:

Semesters 1 and 2 e-mail address: FAC3701@unisa.ac.za

Due to the high volumes of e-mails received by lecturers from students, it is not always possible
to reply to these e-mails immediately. Please be patient as your e-mails will be attended to as
soon as possible.

myUnisa

You can also communicate with the lecturers on myUnisa.

Online address: http://my.unisa.ac.za

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4.2 Department and College

The Department of Financial Accounting is situated on the main campus on the second floor of
the Nkoana Simon Radipere Building.

The contact numbers of the department of Financial Accounting are as follows:

• Telephone: (012) 429 4459 (departmental secretary).

College Information Coordinator

Mr. Jabulani Chauke: (012) 429 2982/2233

E-mail: CASenquiries@unisa.ac.za

Ensure that your student number and telephone numbers are included with your enquiries.
Always have your student number at hand when contacting the university.

4.3 University

If you need to contact the University about matters not related to the content of this module, please
consult the Study@Unisa webpage. This webpage contains information on how to get started
with your studies, do our assignments, prepare for the exams and what to do after the exams,
student values and plagiarism, student policies and rules and Unisa support videos. The
Study@Unisa webpage is available at:
http://www.unisa.ac.za/brochures/studies

Specific contact details for student assistance and service are available at:
https://www.unisa.ac.za/sites/corporate/default/Contact-us/Student-enquiries

You can also contact Unisa as follows:

CASenquiries@unisa.ac.za College related enquiries (teach out, qualification articulation,

exams@unisa.ac.za
remark@unisa.ac.za
aegrotats@unisa.ac.za
study-info@unisa.ac.za
assign@unisa.ac.za
finan@unisa.ac.za
despatch@unisa.ac.za
myUnisaHelp@unisa.ac.za
myLifeHelp@unisa.ac.za
academic enquiries, everything related to academic and tuition)
Examination enquiries (outstanding results, exam timetable,
change of examination centre)
Remark/recheck enquiries
Aegrotat and special examination enquiries
Study-info enquiries (official proof of registration, official
academic records, general enquiries)
Assignment enquiries
Financial enquiries (fees, outstanding balance, statements)
Study material enquiries
Assistance with myUnisa
Assistance with myLife e-mail accounts

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Postal Address:
Name of lecturer
University of South Africa
P O Box 392
Unisa
0003

5 RESOURCES
5.1 Prescribed book(s)

The study material as such is not exhaustive for purposes of tuition, and it is
essential that you have at your disposal the following prescribed book:

Koppeschaar, ZR, et al 2019. Descriptive Accounting. 21sted. LexisNexis:

Durban.

Please refer to the list of official booksellers and their addresses available at:
https://www.unisa.ac.za/sites/myunisa/default/Books/Official-Booksellers
Prescribed books can be obtained from the University’s official booksellers. Should you
have any difficulties obtaining books from the official booksellers, please contact the
Prescribed Book Section as soon as possible at telephone number (012) 429 4152 or e-mail
vospresc@unisa.ac.za

STUDENTS ARE REQUIRED TO USE A NON-PROGRAMMABLE FINANCIAL CALCULATOR FOR

THIS MODULE. (REFER TO POINT 8.6.4 FOR FURTHER INFORMATION)

5.2 Recommended book(s)

IFRS Standards - The Annotated IFRS Standards (latest edition).

5.3 Electronic reserves (e-reserves)

Unisa has entered into partnerships with establishments (referred to as Telecentres) in various
locations across South Africa to enable you (as a Unisa student) free access to computers and
the Internet. This access enables you to conduct the following academic related activities:
registration; online submission of assignments; engaging in e-tutoring activities and signature
courses; etc. Please note that any other activity outside of these are for your own costing e.g.
printing, photocopying, etc. For more information on the Telecentre nearest to you, please visit
www.unisa.ac.za/telecentres.

E-reserves can be downloaded from the Library catalogue. More information is available at:
http://libguides.unisa.ac.za/request/request

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5.4 Library services and resources information

The Unisa Library offers a range of information services and resources:

• For brief information, go to https://www.unisa.ac.za/library/libatglance

• For more detailed Library information, go to
http://www.unisa.ac.za/sites/corporate/default/Library
• For research support and services (eg Personal Librarians and literature search services),
go to http://www.unisa.ac.za/sites/corporate/default/Library/Library-services/Research-
support

The Library has created numerous Library guides: http://libguides.unisa.ac.za

Recommended guides:

• Request and find library material/download recommended material:

http://libguides.unisa.ac.za/request/request
• Postgraduate information services: http://libguides.unisa.ac.za/request/postgrad
• Finding and using library resources and tools:
http://libguides.unisa.ac.za/Research_skills
• Frequently asked questions about the library:
http://libguides.unisa.ac.za/ask
• Services to students living with disabilities:
http://libguides.unisa.ac.za/disability

Important contact information:

• Ask a Librarian: https://libguides.unisa.ac.za/ask

• Technical problems accessing library online services: Lib-help@unisa.ac.za
• General library related queries: Library-enquiries@unisa.ac.za
• For queries related to library fines and payments: Library-fines@unisa.ac.za

6 STUDENT SUPPORT SERVICES

The Study @ Unisa website is available on myUnisa: www.unisa.ac.za/brochures/studies

The website has all the tips and information you need to succeed at Unisa.

6.1 First-Year Experience Programme @ Unisa

For many students, the transition from school education to tertiary education is beset with anxiety.
This is also true for first-time students to Unisa. Unisa is a dedicated open distance and e-learning
institution. Unlike face-to-face/contact institutions, Unisa is somewhat different. It is a mega
university, and all our programmes are offered through a blended learning mode or fully online
learning mode. It is for this reason that we thought it necessary to offer first-time students
additional/extended support so that you can seamlessly navigate the Unisa teaching and learning
journey with little difficulty and few barriers. In this regard we offer a specialised student support
programme to students entering Unisa for the first time. We refer to this programme as Unisa’s
First-Year Experience (FYE) Programme. The FYE is designed to provide you with prompt and
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helpful information about services that the institution offers and how you can access information.
The following FYE programmes are currently offered:

• FYE website: All the guides and resources you need to navigate through your first year at
Unisa can be accessed using the following link: www.unisa.ac.za/FYE

• FYE e-mails: You will receive regular e-mails to help you stay focused and motivated.

• FYE broadcasts: You will receive e-mails with links to broadcasts on various topics related to
your first-year studies (eg videos on how to submit assignments online).

FYE mailbox: For assistance with queries related to your first year of study, send an e-mail to
fye@unisa.ac.za
6.2 Tutor assistance

A tutor is a qualified professional appointed by the university to assist and support students in
their journey to graduateness / successful completion of their qualifications.

Effective tutor assistance help you to:

• take responsibility for your own learning:

• develop analytical skills;
• develop skills in teamwork and cooperative learning; and
• develop listening, communication, presentation and debating skills.

Types of tutor assistance

• Face-to-face tutoring
• E-tutor support

6.2.1 Face to face tutors

A face-to-face tutorial is an organised session where students and tutors meet regularly at a
common venue and at scheduled times to discuss and solve problems with the contents of their
study material e.g. principles, suggested solutions etc. A face-to-face tutorial has a number of
advantages, namely:

• It provides you with great opportunities to interact with your tutors and other students and
get a better understanding of the course content.
• It encourages you to actively participate in the tutorial sessions.
• It helps you to build relationships with other students.

What is the role of learners in face to face tutorials?

If students want to benefit from tutorials, they must participate effectively by meeting the following
requirements:

• prepare adequately for tutorials;

• attend regularly and be punctual;
• encourage fellow students to attend tutorials regularly; and
• cooperate with tutors.
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Where can I go to if I want to attend face to face tutorials?

Tutorials are available at Unisa Regional Learning Centres throughout the country. For contact
details of the centre nearest to you, please visit the myUnisa webpage at:
https://www.unisa.ac.za/sites/corporate/default/Contact-us/Regional-Centres

You can contact the regional centre to find out if there are tutorials at that specific centre for this
module.

How to join face to face tutorials:

• At the Unisa Regional Learning Centre, a tutorial officer will help you to complete the Tutorial
enrolment form.
• Tutorials take place during the week in the evenings and Saturday mornings – look for the
tutorials of your modules on the timetable at the centre notice boards or on the Unisa regional
website.
• You will be notified through SMS about the starting date of your tutorial session/s.
• Tutorials are free.

6.2.2 E-tutor support

E-tutoring is an organised session where students and e-tutors interact regularly, online. The
teaching and learning platform is myUnisa. Tools such as online discussion forums are used to
facilitate teaching and learning.

E-tutoring has a number of advantages:

• The use of the myUnisa platform provides you with an opportunity to interact with your e-
tutor and fellow students online, using the various tools available.
• Compared to face-to-face tutors your e-tutor is accessible for longer periods, each day of
the week.
• It helps to develop technical skills required for an online environment.

You will be allocated an e-tutor for each module you have registered for (Provided the module
has e-tutoring). You will then receive a system generated mylife e-mail notification about the
details of your e-tutor as soon as you have been allocated one. To access your tutor, log on to
myUnisa where you will have an additional module tab with the module code, year, semester and
E-tutor group number for example FAC3701-22-S1/S2-4E. Most Unisa learning centres have
computer lab facilities from where you can access myUnisa. Provision is also made through the
establishment of telecentres. Alternatively, you will need a device with Internet connection, e.g.
Laptop, tablet/iPad, smartphone, etc.

A group of students is linked to one e-tutor. Students in a group are able to interact and learn from
one another. Each group has their own separate e-tutor tab on myUnisa. These e-tutor tabs are
numbered and you will receive your group number via your mylife e-mail and SMS. Don’t be
confused! You will now have two sites for those modules with online tutoring, i.e. the main module
site and the group module site.

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In the main module site, you will find the official study material files that you can download. You
should also submit your assignments here. The primary lecturer of the module may from time to
time communicate with the entire class through this site.

The group module site is where you can interact with your tutor and other group members. You
can also participate in discussions, post academic-related queries and receive specific tutor
support.

6.2.3 Contact with fellow students

Study groups
Many students have found that they benefit from joining a study group consisting of students that
are enrolled for the same module(s). It is advisable to have contact with fellow students. You can
connect with fellow students via the myUnisa discussion form for this module. Facebook ,
Twitter, LinkedIn and YouTube are great channels through which to share ideas, find other
students, ask questions and stay informed.

myUnisa
If you have access to a computer that is linked to the internet, you can quickly access resources
and information at the university. The myUnisa learning management system is Unisa's online
campus that will help you to communicate with your lecturers, with other students and with the
administrative departments of Unisa – all through the computer and the internet.

To go to the myUnisa website, start at the main Unisa website, http://www.unisa.ac.za, and then
click on the “Login to myUnisa” link on the right-hand side of the screen. This should take you to
the myUnisa website. You can also go there directly by typing in http://my.unisa.ac.za.

Please consult the Study@Unisa brochure, for more information on myUnisa.

7 STUDY PLAN
7.1 Suggested study approach

Firstly, work through the relevant sections of the tutorial letter 501 (tutorial letter
containing the learning units). Ensure that you understand the work and do the
examples in tutorial letter 103 on your own, without looking at the answers.
Compare your answer to the one in the tutorial letter and pinpoint where you
made mistakes. Restudy the relevant section and ensure that you now
understand the solution to the example. If you still do not understand, write the
page reference and the problem on your “queries list” so that you can phone one
of the lecturers or e-mail the e-tutor allocated to you for an explanation.

Before attempting an assignment, ensure that you have prepared the work up to an examination
standard. Only thereafter should you attempt answering the assignment questions under
examination conditions.

The assignment must in effect constitute your first revision of the study material which you have
studied. In other words, the assignment should not serve as a checklist of the work required to

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be studied for the completion of the assignment, but should, when the assignment is attempted,
serve as a test of the knowledge that you have acquired by studying the work.

After working through all the learning units in tutorial letter 501 and attempted the questions in
tutorial letter 103 it is important to work through the integrated questions in tutorial letter 102. Take
the suggested solution and compare your attempt which was answered in the time allowed, to
the solution and determine the differences. In respect of every error, determine why the error was
made i.e. careless reading of the question, lack of knowledge, question not answered,
carelessness in the answering of the question, unable to complete the question due to time,
calculations not shown, etc. You have now revised the work for a second time and you have
been exposed to the type of errors that you are prone to make and can therefore work on
correcting them.

If you persevere with this proposed approach to studying this module, you will reap the benefit of
sustained practice in answering questions and will enjoy success in the examination.

7.2 Study programme

Use your Study@Unisa brochure for general time management and planning skills. Students
should spend a minimum of 120 hours studying for this module.
Experience has shown that students often fail to plan their studies properly so as to achieve
specific study goals at predetermined dates. This leads to a haphazard approach to their studies
and the use of ineffective study techniques.
We assume the following:
Studies should commence in January (first semester) and July (second semester) and that the
full module should be completed by April (first semester) and September (second semester).
This will leave sufficient time for revision.
NB: Those of you who register late should endeavour to put in extra effort in order to make up
the lost time.
The table that follows can be used as a guideline on how to plan your study for FAC3701.

SEMESTERS 1 AND 2
The following table is a suggested study programme for completing the syllabus for this module:
Week Learning unit
1–3 Income taxes (IAS 12, FRG 1)
4–5 Accounting policies, changes in accounting estimates and errors (IAS 8)
The Conceptual Framework for Financial Reporting 2018 and Preface to International
6
Financial Reporting Standards
7 Presentation of financial statements (IAS 1)
8 Events after the reporting period (IAS 10)
9 Provisions, contingent liabilities and contingent assets (IAS 37)
10 Fair value measurement (IFRS 13)
11-13 Revenue from contracts with customers (IFRS 15)
14 – 15 Revision of all learning units

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8 ASSESSMENT
8.1 Assessment criteria

A final mark of 50% is required from students to pass a module. This final mark is calculated as
follows:

(20% x mark obtained for both compulsory assignments) + (80% x mark obtained in the
examination)

Example:

Exam mark
Assignment Assignment contribution
mark mark required to pass
(assignment 01 contribution to (50% minus Minimum exam
and final mark at assignment mark mark required to
assignment 02) 20% contribution) pass
Student 1 100% 20% *32% *40%
Student 2 70% 14% 36% 45%
Student 3 50% 10% 40% 50%
Student 4 30% 6% 44% 55%
Student 5 20% 4% 46% 58%
Student 6 10% 2% 48% 60%
Student 7 0% 0% 50% 63%

* An exam mark of 40% is required for the year mark to contribute to the final mark and therefore
your minimum exam mark contribution is 32% (80% exam contribution x exam mark).

Please ensure that the compulsory assignments reach the University before the due dates - late
submission of the assignments will result in you not being admitted to the examination.

Please refer to the myUnisa module site for the respective assignment due dates.

Sub minimum requirements

A sub minimum of 40% in the examination is required.

Paragraph 5.4 of the Assessment Policy provides that the final mark of a student is a combination
of the year mark and the examination mark, in the ratio as explained above. In case where a
student does not obtain the required sub minimum of 40% in the examination, the year mark does
not count. The final mark then is the examination mark obtained.

8.2 Assessment plan

• To complete this module, you will be required to submit two assignments.

• All information on when and where to submit your assignments will be made available to you
via the myUnisa site for your module.

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• Due dates for assignments, as well as the actual assignments will be made available on the
myUnisa site for this module.
• Your assignments will comprise a combination of written and multiple-choice questions.
• You need to submit at least one assignment to gain admission to the examination.
• The assignment weighting for the module is 20%.
• The examination will be a timed take-home examination.
• The examination will count 80% towards the final module mark.

8.3 Assignment due dates

• There are no assignment due dates included in this tutorial letter.

• Assignment due dates will be made available to you on the landing page of myUnisa for this
module. We envisage that the due dates will be available to you upon registration.
• Please start working on your assignments as soon as you register for the module.
• Log on to the myUnisa site for this module to obtain more information on the due dates for the
submission of the assignments.

8.4 Submission of assignments

• Modules offered by Unisa are either blended (meaning that we use a combination of printed
and online material to engage with you) or online (all information is available via the internet).
In all cases of online engagement, we use myUnisa as our virtual campus.
• From 2022, the myUnisa virtual campus will be offered via a new learning management
system. This is an online system that is used to administer, document and deliver educational
material to you and support engagement with you.
• Look out for information from your lecturer as well as other Unisa platforms to determine how
to access the virtual myUnisa module site.
• Information on the tools that will be available to engage with the lecturer and fellow students
to support your learning will also be communicated via various platforms.
• The University undertakes to communicate as clearly and as frequently as is necessary to
ensure optimum advantage in the use of the new learning management system.
• Additional information on the use of the myUnisa site for the module, as well as features to
engage and communicate with your lecturer and other students will also be made available
via the online site for the module.
• Therefore, log on to the myUnisa site for your module to gain more information on where to
complete and/or upload your assignments and how to communicate with your lecturer.
• Assignments received after the due date will not be marked.

PLEASE NOTE:

It is important that you keep a copy of your submitted assignment as well

as the submission reference number, to facilitate enquiries at a later date.

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8.5 The assignments

As indicated in section 8.2, you need to complete two assignments for this module. The
assignments for semesters 1 and semester 2 are different from each other and the assignments
will be made available on the myUnisa module site for each specific semester. Details on the
assignments are as follows:

SEMESTER 1 SEMESTER 2
Assignment Type Assignment Type
Assignment 1 Written Assignment 1 Written
Assignment 2 MCQ Assignment 2 MCQ

8.6 The examination

Examination information and details on the format of the examination will be made available to
you online via the myUnisa site. Look out for information that will be shared with you by your
lecturer and e-tutors (where relevant) and for communication from the University.

8.6.1 Examination period

During the module time-frame of the respective semester, the Examination Section will provide
you with information regarding the examination in general, examination format, examination dates
and examination times.

8.6.2 Previous examination papers

The University Rules (paragraph 32) have been amended to specifically provide that the
University will not make previous years examination papers and memorandums and so-called
“model answers” of previous examination papers available to students.

8.6.3 Information on the examination

To help you in your preparation for the examination you will receive an exam letter as an annexure
to a tutorial letter. This letter will include information that will explain the format of the examination
paper and general advice the lecturers want to share with students.

8.6.4 Calculator policy

Candidates may only use silent, electronic, battery-driven pocket calculators subject to the
following conditions:

• Calculators must be cordless, and may not have print-out facilities or alpha keys,
• Any financial calculator will be allowed as the following table of present values will not be
provided:
➢ Tables of present value factors for various interest rates for varying periods,
➢ Tables of future value factors for various interest rates for varying periods,
• The calculator function on mobile telephones or any electronic device (i.e. laptops and /or any
Smart phone) may not be used, and
• Candidates may not share a calculator with another candidate in the examination room.

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 FAC3701/101/3/2022

9 ACADEMIC DISHONESTY
9.1 Plagiarism

Plagiarism is the act of taking the words, ideas and thoughts of others and presenting them as
your own. It is a form of theft which involves several dishonest academic activities, such as the
following:

• Cutting and pasting from any source without acknowledging the source.
• Not including or using incorrect references.
• Paraphrasing without acknowledging the original source of the information.
9.2 Cheating

Cheating includes, but is not limited to, the following:

• Completing assessments on behalf of another student, copying from another student during
an assessment or allowing a student to copy from you.
• Using social media (eg WhatsApp, Telegram) or other platforms to disseminate assessment
information.
• Submitting corrupt or irrelevant files.
• Buying completed answers from “tutors” or internet sites (contract cheating).

9.3 More information about plagiarism

More information about plagiarism can be downloaded on the link below:

https://www.unisa.ac.za/sites/myunisa/default/Study-@-Unisa/Student-values-and-rules

10 STUDENT WITH DISABILITY

The Advocacy and Resource Centre for Student with Disability (ARCSWiD) provides an
opportunity for staff to interact with new and returning students with disabilities.

• If you are a student with a disability and would like additional support or need additional time
for assessments, you are invited to contact Mr. Johan Riekert at riekejc@unisa.ac.za so that
you can be assisted.

11 FREQUENTLY ASKED QUESTIONS

The Study @ Unisa brochure contains the most relevant study information.

12 IN CLOSING
We would like to encourage you to approach your studies with enthusiasm. Remember, success
can only be achieved by hard work and perseverance. We wish you a pleasant study period.

Ref:/FAC3701_2022_TL_101_3_B.pdf
©
UNISA 2022

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