UNIVERSITY EXAMINATIONS

Assessment 2 - 2023 (Semester 2)

AIN2601

Practical Accounting Data Processing

80 Marks
Duration 2 Hours

This paper consists of eleven (11) pages.

Instructions:

1. All questions must be answered

2. Download the MS Excel Workbook from myUnisa, which contains the templates for
this assessment
3. Questions must be answered in an MS Excel Worksheet
4. Your workbook must be saved as an Excel Macro-Enabled Workbook (*.xlsm)
5. Answer sheets may not be completed on any other application
6. There is no invigilation app for this assessment
7. Answer must be loaded within the required time on myUnisa
8. This paper consists of four (4) questions:

QUESTION TOPIC MARKS

1 Spreadsheets, Formula and Functions 30
2 Pivot Tables, Slicers and Graphs 20
3 Macros 15
4 VBA 15

80

Declaration: By submitting your online assessment you confirm that you accept and will
adhere to the terms of the university’s plagiarism and infringement policy. If you are in
violation of the declaration you will receive 0% for this examination. If you copied all or a
portion of your exam from someone else, both you and the person you copied from will
receive 0%. If found in violation of the university plagiarism and infringement policy, you will
also be subject to disciplinary action. This declaration holds you accountable for completing
your examination on your own.

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Open Rubric
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ASS-2/SEM2 2023

Additional student instructions

1. Students must save and upload their answer sheet in an Excel Macro-Enabled
Workbook (*.xlsm) file (answer scripts must not be password protected or
uploaded as “read only” files).
2. Incorrect file formats will not be considered.
3. NO emailed scripts will be accepted.
4. Students are advised to preview submissions (answer sheet) to ensure legibility
and that the correct answer script file has been uploaded.
5. Incorrect answer scripts and/or submissions made on unofficial examinations
platforms (including the invigilator cell phone application) will not be marked and no
opportunity will be granted for resubmission.
6. Mark awarded for incomplete submission will be the student’s final mark. No
opportunity for resubmission will be granted.
7. Mark awarded for illegible scanned submission will be the student’s final mark. No
opportunity for resubmission will be granted.
8. Submissions will only be accepted from registered student accounts.
9. Students suspected of dishonest conduct during the examinations will be subjected
to disciplinary processes. UNISA has zero tolerance for plagiarism and/or any other
forms of academic dishonesty.
10. Students are provided 30 minutes to submit their answer sheet after the official
examination time. Submissions made after the upload time will be rejected by the
examination regulations and will not be marked.
11. As this assessment falls within the rules of continuous assessment, there will be no
supplementary opportunity.
12. Students experiencing technical challenges, must email AIN2601-23-
S2@unisa.ac.za, within the assessment time up to 15 minutes before the
assessment closure time. ONLY communication from your myLIfe account will be
considered.

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 AIN2601
ASS-2/SEM2 2023
THE FOLLOWING IS APPLICABLE TO QUESTION 1

~You used the Excel Help function to obtain the following formula structures which might come
in handy when answering question 1:

• =VLOOKUP(lookup_value,table_array,col_index_num,range_lookup)
• =PMT(rate,nper,pv,fv,type)
• =FV(rate,nper,pmt,pv,type)
• =PV(rate,nper,pmt,fv,type)

Question 1 (30 Marks)

Nazeem Jacobs is an entrepreneur and is the owner of The Container Mall (Pty) Ltd “TCM” that
was established in 2010. “TCM” rents containers to upcoming entrepreneurs who are in the
process of kick-starting their businesses. Nazeem converts containers to create office spaces,
kitchen spaces and computer centres (commercial rentals). Container categories have associated
category codes. Eg. Office spaces – 01, Kitchen spaces – 02 and Computer centres – 03. In
addition, these containers come in “executive” and “standard” types. Nazeem also rents his
containers to clients across the various provinces within the Republic of South Africa. “TCM” is
registered as a VAT vendor.

“TCM” tries to assist their clients by keeping rental costs as low as possible. Unfortunately, the
current volatile economy does not support a nil increase, forcing “TCM” to consider a rental
increase soon. Nazeem knows that you have extensive experience in Microsoft Excel and need
your assistance in calculating the total rental amount and the new monthly rental amount based on
a 5% increase, for different container categories. “TCM” is also considering a change to the
current container code by including the size of each container in the container code to form a new
container code.

You have the following information:

a) The Value Added Tax (VAT) percentage is 15% (refer to cell B3). Commercial rental income
is subject to VAT.

b) Standard containers (ST) have a mark-up margin of 20% (refer to cell B4). Executive
containers have a mark-up margin of 16% (refer to cell B5).

c) The new rental amount assumes a 5% increase (refer to cell B6) in the total rental amount.

d) The container types is shown as “executive” (EX) or “standard” (ST) (refer to row 12).

e) The current container code contains the area shipping code, container type and the container
category.

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QUESTION 5 (continued)

The current container code structure is as follows:

1 2 3 4 5 6 7
0 1 1 X X 0 1
Characters 1 to 3: 011 (Area shipping code).
Characters 4 and 5: XX (Container type).
Characters 6 and 7: 36 (Container category)

f) The new container code should contain the area shipping code, container type, the container
category, a hashtag and the container size (ft) (refer to row 13).

The new property code structure must be as follow:

1 2 3 4 5 6 7 8 9 10
0 1 1 X X 0 1 # 3 0
Characters 1 to 3: 011 (Area shipping code).
Characters 4 and 5: XX (Container type).
Characters 6 and 7: 01 (Container category)
Character 8: # (Hashtag)
Characters 9 to 10: 30 (Container size - feet)

g) The base rental amount (“cost price”) is the sum of the monthly payment and the Travel levy
(incl VAT). The total rental amount is TCMs rental price to their clients (includes mark-up)

h) For each container category, the container value is equal to the current value of the
container’s finance loan. All finance loans’ monthly payments (row 16) are made at the
beginning of each month and each container has its own specific annual interest rate (row
17) and finance term in months (row 18). All finance loans are fully repayable.

i) The Travel levy is based on the value of the container i.e. a container with a value of R 215
000 will attract Travel levy of R 375. (Provided in range D3:F9)

REQUIRED

Use the information on the case study and additional information provided above to answer
the following questions:

You will need to use the Excel template on the sheet (TCM), to complete your
answers. Do not convert your answers to PDF.

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Note: Where it is indicated that your formula will be copied to other cells, your formula must
take absolute and relative addresses into account, but only where necessary!

1.1 Which spreadsheet formula was entered into cell B12 to extract the container type
for 011EX01 from the property code? Note: Your formula will be copied to cells
C12:F12. (2.5)

1.2 Which spreadsheet formula was entered into cell B14 to determine the new
container code for 011EX01? Note: Your formula will be copied to cells
C14:F14. (2.5)

1.3 Which spreadsheet formula was entered into cell B19 to calculate the container
value for 011EX01? The formula should return a positive answer. Note: Your
formula will be copied to cells C19:F19. (4.5)

1.4 Which spreadsheet formula was entered into cell B20 to obtain the travel levy incl
VAT for 011EX01 from the container levy scale starting in cell D3? Note: Your
formula will be copied to cells C20:F20. (3.5)

1.5 Which spreadsheet formula was entered into cell B22 to calculate the mark-up
including VAT for 011EX01? Note: Your formula will be copied to cells C22:F22.
(4.5)

1.6 Which spreadsheet formula was entered into cell B23 to calculate the total rental
amount including VAT for 011EX01? Note: Your formula will be copied to cells
C23:F23. Your formula should round the answer to two decimal places. (2.5)

1.7 Which spreadsheet formula was entered into cell B24 to calculate the new rental
amount including VAT for 011EX01? Note: Your formula will be copied to cells
C24:F24. (1.5)

1.8 Which spreadsheet formula was entered into cell B25 to calculate the new rental
amount excluding VAT for 011EX01? Note: Your formula will be copied to cells
C25:F25. (1.5)

1.9 Which spreadsheet formula was entered into cell F27 to calculate the lowest new
rental amount excluding VAT for all properties? (2)

1.10 Which spreadsheet formula was entered into cell B28 to determine the number of
“ST” grade containers? (3)

1.11 List two (2) factors to consider when assessing the risk potential for spreadsheets?
Type your answers in cell B31 and B32. (2)

[30]

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QUESTION 2 (20 Marks)

The Container Mall (Pty) Ltd “TCM” is a container rental company established in 2010
with a focus to support upcoming entrepreneurs by renting different types of containers in
five (5) different cities in South Africa. These cities are Bloemfontein, Cape Town, Durban,
Gqeberha and Johannesburg. Nazeem Jacobs, the owner of TCM is based in Tshwane
where the head office is located. TCM has many clients across these cities, that require
different types of containers to service their needs.

TCM’s containers include Reefers, Standard, Dry, High Cube and Executive types to meet
the different needs of its clients. The different types of containers can be used for ablution
facilities (mobile toilets), kitchen spaces for pop-up restaurants, office spaces for different
mobile office solutions, computer centres for underprivileged schools or even mobile shop
spaces.

TCM’s rental concept has gained much popularity across the country and Nazeem Jacobs,
would like to pilot additional projects in the various regions. Nazeem draws reports on a
monthly basis for each container type, to determine the type that is most profitable. There
is a total of five (5) reports that are drawn at the end of each month, which need to be
consolidated.

Nazeem needs your assistance to create a consolidated report of all the container types. In
addition they would like to see a pivot table of the total rentals for the different categories of
services as well as grand totals for the service categories and container types. Nazeem
would also like to see this information in a graphical view with the ability to view the cities
individually or as a combination.

The TCM analysis must also be able to determine the graphical views as previously
stipulated as well as for each grade of container type or a combination of the grades.
Nazeem would like to view all of this information on a single spreadsheet and that all the
information should correspond with the different options. Eg. By selecting the Bloemfontein
region, all the data in the pivot table and graph must correspond and this could be for grade
A, B, and C of different combinations of these grades.

TCM’s Nazeem Jacobs has provided you with the individual reports and would like to have
their request met by the close of business.

REQUIRED

Refer to the downloaded spreadsheet and navigate to the worksheets for the Reefer to
Executive container types.
To create the view requested by Nazeem, you are required to:

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REQUIRED (continued)
2.1 Consolidate the reports into a single report and sort the data according to
• Date of purchase (oldest to newest)
(2)

Pivot Table:

2.2 Create a pivot table from the consolidated report to show the following:

• Total service categories for each container type including grand totals
• Column Labels (service categories)
• Row Labels (container types)
(6)

Slicers:

2.3 Create two (2) slicers for:

• Area
• Grade

2.4 Format both slicers and pivot table to reflect yellow colours.

2.5 Format the Grade slicer to include 3 columns.

(6)

Graphs / Charts

2.6 Add a 3D stacked bar chart on the same sheet.

2.7 Insert your student number as the centered overlay chart title.

2.8 Insert and title (Rentals) a primary horizontal axis.

2.9 Change the “Ablution” product category fill, to a different texture of your choice.

(6)

Note: Rename your completed sheet containing the pivot table, sliders and chart to
Q2_Visual
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QUESTION 3 (15 Marks)

The Admin Container “TAC” is a department in The Container Mall (Pty) Ltd “TCM”
and is managed by Ms Zoe October. She was appointed by Nazeem Jacobs because of
her unique skillset and aptitude to transform raw data into meaningful information that can
be used for decision-making purposes. TAC was established to support TCM in its
expansion plans because of the rapid rate at which the company is growing.
On a monthly basis, TCM provides raw data to TAC about the rental income of different
types of containers located in five (5) cities in South Africa. The format of the report is still
in its raw stage and Nazeem does not have the time or capacity to format the data to a
state where it can be used for decision-making purposes, hence why he appointed Ms Zoe
October to assist him with this very repetitive process. Reliance is placed on Zoe to
implement a more efficient process to help save time. Nazeem has learnt that Zoe is an
AIN2601 student and knows how to use macros.
Zoe needs to prepare a quarterly report, reflecting the months of August 2023 to October
2023.

REQUIRED
Refer to the downloaded spreadsheet and navigate to the worksheet for Aug-23.

You need to record a Macro on the worksheet Aug-23. Please note that this Macro will be
applied to all the other months up to including Oct-23.

3.1 Navigate to the “Developer” tab on your excel worksheet and locate the Macro recorder

• Click on Macro Record

• Provide the following name for your Macro Format_Student Number (ie.
Format_12345678)
• In the description field add the following: Your first name, Student Number and
“Format exercise”
• Do not add any shortcut
• Cell A1, Bold the date
• Cells A2 – G2, Bold text, Merge and centre, change font to Algerian and increase
font size to 14

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REQUIRED (continued)

• Place a double thick outside border around cell A2 – G2 and insert yellow fill
colour
• Cell C3, cut and paste to Cell C4
• Cell D3, cut and paste to Cell D4
• Cells A4:G4, bold text, and only center cell B4:G4
• Cells B5:G10, convert to currency format with zero decimal places
• Cells A10:G10, apply bold text
• Cells B10:G10, apply top and double bottom border
• Cell A3, Include Student number followed by colon and your First Name and Last
Name
• Cell A3, italics, increase font size to 12 and underline the text
• Stop recording the Macro.
(13)

3.2 Navigate to the “Developer” tab on your excel worksheet and locate the Macro recorder

• Select the “use relative references”

• Select record macro
• Provide the following name for your Macro Relative_Student number (ie.
Relative_12345678)
• In the description field add the following: Your name and Student Number
• Short Cut Key = Cntr + Shift + R
• Cell A14: I (First Name & Last Name: Student number), declare that I have not
plagiarised and subscribe to the plagiarism policy of Unisa.
• Stop the macro recorder
(2)

[15]

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QUESTION 4 (15 Marks)

The Admin Container “TAC” is a department of The Container Mall (Pty) Ltd “TCM”
that was established by Nazeem Jacobs in the year 2010, the owner of TCM to lighten the
administrative burden of transforming data into meaningful information for decision-making
purposes. “TAC” provides reporting information on five categories of containers: ablution,
kitchen space, office space, computer centre and shop spaces. The report also includes
the container grades (A, B and C) for each category as well as the five (5) cities that TCM
operates in.
TCM’s monthly report indicates the rental income for all categories, grades and cities in
order to track the performance of these cities and specifically, the categories of each
container and grade.
This report was created by TAC, however it would benefit from some formatting
adjustments and the addition of some potentially useful information. TAC has discovered
that Visual Basic for Application (VBA) may hold the key to applying some programming
that will support scalability and is a little more flexible in its operating capabilities.
Zoe October is the manager at TAC and has advised Nazeem that she is a student in
AIN2601 and would like to recommend the use of VBA. Nazeem is encouraged with this
information and immediately asks Zoe to get to work.
REQUIRED
Refer to the downloaded spreadsheet and navigate to the worksheet for Ques 4 (VBA).

You will be writing the code on this worksheet - Ques 4 (VBA).

NB: Your code must be written using VBA principles. You may not use Macros or
any other form of software to write your code. Any coding other than VBA or the
assistance of artificial intelligence (eg Chat GPT), will constitute plagiarism.

4.1 Navigate to the “Developer” tab on your excel worksheet and locate the Visual Basic
Editor (VBE), and insert a new module.

Please note: You will use Range Object for all procedures specifically instructed
to use the Cell Object.

• Rename the module in the project explorer window to AIN2601_VBA

• Name your sub-procedure AIN2601_Sem2_Assessment2
• Add the comment below the sub-procedure:
o Purpose: To prepare a code to calculate and format data

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REQUIRED (continued)
• Bold the text in Range B2:G2
• Underline the text in cells A3, A9, A15, A21, A27 and I3
• Use the Cell Object to bold the text in cell J3
• Use a combination of the Range and Cell Object to fill the cells J3:J8
o The RGB colours of the interior of cells J3:J8 should be (123, 196, 211).
• In cells G7, G13, G19, G25 and G31, insert a function to calculate the total rental
for each category respectively
• Use the Cell Object to insert the following text in cell A1: Prepared by first name
and last name: student number (e.g., Prepared by Joe Soap: 12345678)
o Use the Cell Object to increase the font size of cell A1 to size 12
• For Range A1:J32, apply an autofit to the columns
• End the sub procedure
(12.5)

4.2 Add a new sub-procedure

• Name the sub procedure: Copy_Paste_Example
• Copy and paste values and number formats of individual category totals to range
J4:J8
• Add the comment after all your coding but before the “end” of the sub-procedure:
o Coded by first name and last name (student number) on 28 August 2023:
• Please note: Make sure that you run the code to test it.
• End the sub-procedure (2.5)
[15]

Total [80]

NB: You must save your workbook as a Excel Macro-Enabled Workbook. Do not
password protect the file.

Rename your file to: Student Number_AIN2601

©
Unisa 2023

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