ACC3023H

MANAGEMENT ACCOUNTING II

2022 COURSE
DOCUMENTATION

The course documentation is an official university document and sets out principles, practices and
policies inasmuch as they relate to Management Accounting II. It is your responsibility to ensure that
you are familiar with its contents as well as the potential consequences of your failure to do so.

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Contents
1. INTRODUCTION AND COURSE OBJECTIVES..................................................................................... 3

2. STAFF DETAILS ................................................................................................................................. 4

3. READINGS........................................................................................................................................ 4

4. LECTURES ........................................................................................................................................ 4

5. TUTORIALS ...................................................................................................................................... 5

6. ASSESSMENT ................................................................................................................................... 6

7. DP REQUIREMENTS ......................................................................................................................... 9

8. OTHER MATTERS ........................................................................................................................... 10

Student consultation ......................................................................................................................... 10

Appendix I: SAICA Competency Framework and Pervasive Skills ..................................................... 12

Appendix II: Communication skills inasmuch as they need to be demonstrated in tests and/or exams
.......................................................................................................................................................... 16

Appendix III: Provisional Management Accounting II Course Programme and Tutorial Schedule .... 18

*the course outline is provisional and is subject to change based on changes in circumstances ... 18

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 1. INTRODUCTION AND COURSE OBJECTIVES

Management Accounting II (with Financial Reporting III, Corporate Governance II, and Taxation II) is
one of the major courses in your progress towards becoming a Chartered Accountant in South Africa
(CA (SA)). Management Accounting II cannot be viewed in isolation, but rather as part of the CA (SA)
qualification process. The objective of Management Accounting within that qualification process is
to ensure that students display competencies related to problem‐solving within the costing, decision
making, and control frameworks.

Management Accounting II follows on from Management Accounting I, and as such is meant to focus
on advanced aspects of material covered in Management Accounting I. The primary focus of
Management Accounting II coursework is decision making and control frameworks.

Management Accounting II is also meant to bridge the gap between Management Accounting I and
Management Accounting & Finance II at the Post Graduate level for those students pursuing the
Chartered Accountant (SA) qualification. The course is also designed to enable students, after
graduating, to go on with professional courses such as those offered by the Chartered Institute of
Management Accountants (CIMA) and The Association of Chartered Certified Accountants (ACCA).

The lectures are meant to provide a broad framework of the subject matter. Students build on this
framework by means of reading, research and further self‐study. The set tutorials give an indication
of the areas to be covered. The tutorial examples merely form a basis for further academic
discussion of issues and are not meant to be exhaustive.

As the aim of the course is to develop proficiency in the application of Management Accounting
knowledge, the students’ application to lecture and textbook readings are a prerequisite to further
discussion in the tutorial. It is such discussion which is meant to deepen students’ understanding of
the issues and so improve their ability to apply the knowledge gained by them to unfamiliar
problems and situations. For this reason, it is important that a percentage of the problems
coveredby the examination questions will not have been specifically dealt with by students
previously, but with the knowledge gained at the tutorial discussion, students should be able to
cope adequately with the problems.

Pre‐requisites for ACC3023H (Management Accounting II) are:

• Management Accounting I (ACC2022); and
• Financial Reporting I / Business Accounting (ACC2011 or ACC1012); and
• Financial Management / Business Finance (FTX2024 or FTX2020).

If you have not passed these courses, please see a student advisor immediately.

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 2. STAFF DETAILS

Course Riyaan Davids Office : LC 5.01

Convenor Email : riyaan.davids@uct.ac.za

Academic Staff Lelo Makamela Office : LC 6.12

Email : lelo.makamela@uct.ac.za

Office : LC 5.01
Tonielle Prince
Email : jahangir.allie@uct.ac.za

Academic Simone Faulmann Office : LC 5.25

Trainee The remaining Academic trainees in Phone: 021 650 2268
the Management Accounting Section Email : simone.faulmann@uct.ac.za
are involved as well.
Course Anthea Osborne Office : LC 4.51
Secretary Phone: 021 650 2262
Email : anthea.osborne@uct.ac.za

3. READINGS

Prescribed:
• Textbook: Management and Cost Accounting, 10th Edition, Colin Drury (Published by
Cengage Learning)
This textbook is used to compliment the lectures in PGDA as well.

Recommended:
• Students are advised to read the financial press regularly, particularly Financial Mail, Finance
Week and the business page of newspapers to keep abreast of topical issues.Students may
also receive specific sets of readings throughout the year.
• Business programmes on television are recommended viewing.
Accountancy SA ‐ http://www.accountancysa.org.za
Financial Mail (Daily) – http://www.fm.co.za
Business Day (Daily) ‐ http://www.bdlive.co.za/ Business
Moneyweb ‐ http://www.moneyweb.co.za/
Fin24 - https://www.news24.com/fin24
Daily Maverick - https://www.dailymaverick.co.za/

4. LECTURES

The lecture approach for the year will be guided by the requirements of UCT based on current COVID
regulations and protocols. The lectures will be provided online in a synchronous format. The term
“synchronous” refers to a learning activity where material is delivered live to students via an online
video streaming platform (i.e. MS Team/Zoom/etc.). The manner of delivery of lectures could at any
time change during the year based on changes to the COVID regulations and protocols. Students will

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be timeously informed of any changes to make any necessary arrangements.

You are expected to attend each online lecture at the time it is delivered. Lectures will take place as
follows:
Cohort Lecture 1 Lecture 2
BCom Monday – 7 period (3pm-
th
Wednesday – 7th period
4pm) (3pm-4pm)
Business Science (Repeat) Tuesday - 7 period (3pm-
th
Thursday - 7th period (3pm-
4pm) 4pm)

The links to the live lectures will be provided to students and will take place via one of the online
streaming services.

5. TUTORIALS

The method of delivery of tutorials will be determined based on current COVID regulations and
protocols as well as venue availability. Tutorials for the year will most likely be held through a
combination of face-to-face on-campus sessions as well as in an online synchronous manner.
Students will therefore rotate between face to face and online tutorials over the year. Students will
not be able to only attend one method of tutorials (i.e. only attend online tutorials).

Due to the changing nature of the pandemic as well as lock-down regulations, the combination of
face-to-face and online synchronous sessions will most likely fluctuate throughout the year. More
detail on the exact logistics of tutorials will be communicated to students timeously to allow for
adequate planning.

On-campus face-to-face tutorials will be in accordance with the UCT health and safety protocols.
More information will follow through Vula, regarding the process to accessing campus and the
tutorial venues, once this information is available.

Tutorial processes:
• Students are required to attempt the unseen tutorial for each week.
• The unseen tutorial may be required to submitted for DP purposes (online or physically).
There may be other submissions required as well on a weekly basis which will count towards
DP.
• Tutorial attempts must be hand-written. Given that tutorial preparation forms part of your
preparation to write your final exam, you are expected to write out your tutorial attempts.
Students who type up their tutorial attempts are unlikely to be sufficiently prepared to
write out their tests and exams in a timed test/exam session.
• Tutorials will be conducted on the assumption that students have made a reasonable attempt
to answer the tutorials (seen and unseen) and are prepared to participate in the tutorial.
(Students who have not attempted the tutorials are unlikely to derive much benefit from
attending the tutorials.)
• The tutorial question(s) with no solution will be discussed in detail at tutorials. The discussion
should enable you to identify your mistakes on your solution and correct them, but will not
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 enable you to write out the entire solution. Where you have been unable to attempt an
unseen solution (or part thereof) because of a lack of understanding, you will be expected to
demonstrate the effort and resources that you have exhausted in trying to comeup with an
answer. Unseen tutorial suggested solutions will be made available electronically on Vula.
• Your attendance at a sufficient number of tutorials will also count towards your DP for the
year.
• Attendance will only be granted if the unseen tutorial has been completed in full and
students are deemed to adequately participate in the tutorial session. Participation may
include being asked to share solutions, opinions or participate in live surveys/polls.
• The most important determinant of your success in this course is the work that you put in
yourself.

Vula Forum:

The course will make extensive use of the Vula Forums function. Each tutorial question will be listed as
a separate thread on the forum where students will be allowed to post their question. A member of the
academic team will then answer your question within a specified time period. Before posting a question,
please check in the forum thread if your question has already been asked. Questions that have been
asked already will be removed from the forum without a response.

Objective tests:

At the end of each module you will be required to write an objective test. This test will be based on
work lectured in the module and aims to ensure that you have met the core objectives (with a focus
on the fundamental concepts) of the topic(s) that has (have) been covered. The objective test should
not be used as an indicator of the standard of questions you can expect in your test. Furthermore,
the related aims of the objective test are to ensure that you are up to date and to give you valuable
feedback on whether you have understood the material.

During the year all objective tests will be marked and will count a total of 5% towards your year
mark. The objective tests will be conducted online and will be open for a limited period. Students are
required to complete the test before it closes on Vula.

You will have access to your objective test marks on Vula. If you believe that the marks captured are
incorrectly please email the academic trainee (see course contact details).

Please note:
• There is no extra time for objective tests.

6. ASSESSMENT

The final mark for this course is made of a year mark that constitutes 40% and the exam mark that
constitutes 60% of the final mark, calculated as follows:

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 Description Date Duration* Weighting
Test 1 Test Week 1.5 Hours 8%
8 April 2022 (6pm-7:30pm)
Test 2 June Exam Timetable 2 Hours 15%
Test 3 Test Week 1.5 Hours 12%
(12 September 2022 ‐ 16 September
2022)
Objective Tests End of each module 5%
Year Mark 40%
Final Exam November exam timetable 3 Hours 60%
Final Mark 100%
*duration of test is provisional at this stage

• The venues for the tests and exams are to be communicated at a later date.
• It is expected that all assessments will be in the form of face-to-face assessments however
this will be situation dependent and will be communicated to students.
• All on-campus tests and exams will be in accordance with UCT health and safety protocols.
• There is no online alternative to on-campus tests and exams.
• All tests and exams will be hand-written unless a student has prior permission through UCT
Disability Centre to type their test/exam on an electronic device.
• While the main emphasis of tutorials, tests, and examinations is on Management Accounting
II work, Management Accounting I may be tested at any stage during the year.

Exemptions
• There are no exemptions for objective tests. A mark of “0” is awarded for any objective test
missed, irrespective of the reason.
• If you will miss a term test on non‐medical grounds (for example, sports tours), you need to
apply for a short leave of absence IN ADVANCE of the test being written – the short leave of
absence form may be downloaded off the Commerce Faculty website.
• All medical certificates for term test exemptions must be submitted to Anthea Osborne
(anthea.osborne@uct.ac.za) within 3‐5 working days of the date of the missed test, at
which time an acknowledgement of receipt of the certificate will be issued. Failure to
comply with this will result in a mark ofzero being awarded. The receipt must be retained
as proof of exemption. Note that submission of a medical certificate does not imply that an
exemption will be granted.
• All students who miss a term test may be required to take a make‐up test, whether
written or oral 11.
• Where a student has been exempted from one or more assessments and there is no
applicable make‐up test, the final course mark will be calculated by applying the relevant
weighting to term tests, etc. completed and then scaled up. An example has been
provided below (please note weightings used in the example are not the same as what is
used in this course however the principles are the same):

1
See also short leave of absence policy in Commerce Handbook
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 Weighting Student A’s Student B’s Student C’s
(%) marks (%) marks (%) marks (%)
April term test 7.5 56 56 56
June term test 12.5 60 60 60
September term test 10 62 EX AB
Project 5 75 75 75
Objective Tests 5 70 70 70
Final Exam 60 57 57 57
Final Mark 100 59 59 53

Student A’s final mark = (56 x 7.5%) + (60 x 12.5%) + (62 x 10%) + (75 x 5%) + (70 x 5%) + (57 x 60%)
= (4.2 + 7.5 + 6.2 + 3.75 + 3.5 + 34.2)
= 59.4 = 59%

Student B’s final mark = (56 x 7.5%) + (60 x 12.5%) + (0 x 10%) + (75 x 5%) + (70 x 5%) + (57 x 60%)
= (4.2 + 7.5 + 0 + 3.75 + 3.5 + 34.2)/ 90 x 100
= 53.2/ 90 x 100
= 59.1 = 59%

Student C’s final mark = (56 x 7.5%) + (60 x 12.5%) + (0 x 10%) + (75 x 5%) + (70 x 5%) + (57 x 60%)
= (4.2 + 7.5 + 0 + 3.75 + 3.5 + 34.2)
= 53.1 = 53%

Comments:
1. Student B has been excused from the September term test on medical grounds. There was
no make‐up test.
2. Student C did not submit a valid reason for missing the September term test. Alternatively,
Student C submitted a medical certificate but failed to present him/herself for the oral
make‐up test. Consequently, student C was awarded a mark of “0” for the September term
test.
3. Final marks are rounded up or down to the nearest whole number.

Test mark appeal process:

Students may appeal term test marks, by following the process as outlined below (failure in doing so,
will result in your appeal not being considered):
1. Obtain a test appeal form (will be made available online).
2. Complete the form as required, clearly articulating the nature of your appeal. Note the following –
• The appeal must relate to an error that has been made either in adding up the number of
marks awarded, incorrectly capturing the number of marks you were awarded or parts of
your solution that have not been marked (here, refer to the examiner and markers report
and commentsfor possible reasons as to why you may not have been awarded marks in
some instances).
• If you must explain why you perceive that you should be awarded extra marks; or if you have
lots of notes indicating where your workings, etc. are, or if you feel the need to discuss
whether you have an appeal worth submitting, then you are unlikely to have met the
requirements for a solid appeal as outlined in the bullet point above.

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 • Irrespective of what your thoughts may be about the mark that you originally obtained,
markers award marks based on the script presented to them at the original point of marking.
You are reminded that markers may at their discretion remark the entire script submitted
for an appeal and the original mark obtained may decrease.
3. Submit the completed form together with your original script online (details and
deadlines will be provided post assessment).

Students who submit an appeal form will receive a notice once the appeals process has been
finalised and details about the collection of their script. Following that, your term test result will
either:
• Increase (subject to a minimum threshold which will be specified when term test results are
released)
• Stay the same (either due to the nature of the appeal, no error being identified, and/or the
minimum threshold not being met – see bullet point above).
• Decrease (there is no limit by which the mark could decrease).

You may not re‐appeal your mark again.

7. DP REQUIREMENTS

The following DP requirements have been assigned to the course:

• A weighted average of 40% is obtained for all class tests (excluding objective tests)
AND
• 75% of the tutorial attendance and 75% of tutorial submissions (where applicable) that have
been submitted and deemed appropriate.

Note that although attendance at tutorials is set at 75% for DP purposes, this is only to accommodate
events that ordinarily arise in life and may prevent you from being able to attend your weekly tutorial (a
death in the family, car trouble and illness etc.). Barring any of these events occurring, we would expect
you to attend 100% of your tutorials in the year.

Should there be a change to the DP requirements throughout the course of the year, you will be notified
accordingly.

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 8. OTHER MATTERS

Consultation:
Success in this course requires consistent effort by investing time and energy into fully
understanding and appropriately applying concepts. Students are expected to resolve conceptual
issues relating to the tutorial questions and course material during tutorials. To facilitate your
success the following resources aim to be made available to students; annotated tutorials and
solutions, tutorial video recordings, synchronous tutorial sessions, Q&A function through Vula
Forums, and consultation with the Academic Trainees and Lecturers. Consultation times will be
posted on Vula.

A formal reminder about the sequence in which students are to deal with issues:
• Pre‐reading of textbook is crucial to understanding and contextualising issues highlighted in
lectures;
• Lectures raise and briefly explain issues that are contained in the syllabus;
• Students should first attempt to clarify any issues not fully understood in lectures by means
of further readings of the textbook as well as illustrative examples in the notes;
• Tutorials are to be attempted in full each week and any problems documented for discussion
in the tutorials with the tutor;
• Tutorial related queries to be raised on the Vula Forums function, prior to consultation;
• Consultation with the Academic Trainees is then available to clarify any issues that remain
in the consultation hours provided;
• Finally, the lecturers are available during their consultation times as well.

Student consultation

Students may consult with lecturers (available times will be posted on Vula from time to time). If you
choose to consult with a lecturer, please take note of the following:

• You are required to sign up for a consultation slot through Vula.

• Consultations will take place primarily over MS Teams. Students should make sure that they are
logged into the MS Teams prior to their consultation slot as they may forfeit their slot if they do
not answer when called by an academic.

• During peak consultation times, academic staff may limit the amount of time that a student can
spend in the consultation slot so as to allow students the opportunity to get their queries
addressed.

• If you cannot attend the posted consultation hours, you may email a request for an appointment
outside of these hours, with a suggestion of times that would suit you.

• During the consultation, please:

o be courteous;

o make sure any notes needed for the consultation are quickly accessible;

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 o do not use the time to make lengthy notes; rather write down brief points that you can
expound upon later;

o be considerate towards other students who may have signed up for a consultation slot after
you, by adhering to the time allocation in these occasions;

o be fully-prepared, with a (or a list of) well-articulated principle-based question(s). This is a

clear signal that you have thought through the conceptual issues and have been able to
distinguish the relative importance of different concepts. This will lead to a less cluttered
thought process which in turn will enable you to better answer questions in tests and exams.

• By this stage of having chosen to consult with a lecturer, you should have grappled sufficiently
with the particular question so that you can look the lecturer in the eye and explain your particular
problem-area, without hesitation. This is also an opportunity to demonstrate the development of
your communication skills.

• Questions such as “Where does this number come from?” will not be answered if more than 2
weeks have passed since the particular tutorial.

• The lecturer is fully entitled to ask you to come back once you are fully prepared if he/she judges
that you have not complied with this policy.

Emailed academic-related queries are discouraged, as they are unidirectional (only the student
emailing the query benefits from obtaining an answer, as opposed to the Forums, where everyone
who uses it will benefit), and oftentimes inefficient from a time-perspective.

Please also remember that, during consultation (with Academic Trainees as well as other staff
members):
• No queries relating to that week’s tutorials will be dealt with before the content has been formally
dealt with in the tutorial sessions.

• The consultation facility is not a repeat of lectures, nor is it a substitute for the weekly tutorial
session.

• Students are expected to come with focussed and principle-related questions and their own
attempted solutions.

• As an additional form of assistance, staff will from time to time and where appropriate post
comments regarding common queries on Vula so as to assist students to understand and fully
grasp the issues. Such comments will be posted on Vula in the week after the relevant tutorials
have been presented, or when sufficient queries have been received regarding a common issue.

Communication:
• Lecturers will communicate with students in lectures or via Vula as required.
• Minor administrative queries to be directed to either anthea.osborne@uct.ac.za or
to the academic trainee (see contact details above).

Extra‐time Students:

The University grants the extra time concession (NOT the course convenor). All students with extra
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time should ensure that they email anthea.osborne@uct.ac.za as soon as possible. with the
following:
• that you are an extra time student for ACC3023H & the number of minutes per hr granted;
• contact number so that the department can contact you regarding early writer venues, and
• appropriate formal documentation confirming the extra time allocation as required.

Extra time students will write in the early writer venue. Please ensure you contact the course
secretary a few days before every test to ascertain the venue and time of your test. No extra time
students will be permitted in the normal test venues and no extra time will be permitted if you
write in the normal test venues.

Appendix I: SAICA Competency Framework and Pervasive Skills

Extracted from the SAICA Competency Framework – Detailed Guidance for Academic Programmes
(20102), which is accessible on SAICA’s website:
https://www.saica.co.za/LearnersStudents/Examinations/Informationonwhatwillbeexamined/
CompetencyFramework/tabid/780/language/en‐ZA/Default.aspx

The purpose of the Competency Framework is to

• “identify and describe the professional competencies (knowledge, skills and attributes) that a
CA(SA) should demonstrate at entry point to the profession (i.e. on completion of the
required education, training and assessment, at which point a person is eligible to register as
a member of SAICA in order to use the CA(SA) designation)” and
• “provide a reference point for current and prospective CAs, employers and the public which
enables a clear understanding of the foundational competencies with which a CA(SA)
embarks upon a career”

The pervasive skills outlined in the Competency Framework are “the professional qualities and skills
that all CAs are expected to bring to all tasks — the ‘how’ of a CA’s work”. These pervasive qualities
and skills “combine with the specific competencies in a vital relationship that result in the
competencies that are unique to the CA profession … to produce the technical excellence, integrity,
objectivity and commitment to public interest for which the CA profession is known”.

IA ‐ Ethical Behaviour and Professionalism

All CAs are expected to act with integrity by conducting themselves professionally and in an ethical
manner. This will ensure that the profession’s commitment to excellence and public interest is to be
upheld.

Acting with integrity is defined as “acting ethically and honestly, carrying out all work with an
objective frame of mind and maintaining independence, both in fact and in appearance, when
involved in independent services … [raising and addressing] issues regarding stewardship – that is,
the discharge by management of its stewardship responsibilities to those who have provided
resources to an entity [and monitoring] whether management is being accountable and honest in
addressing issues of stewardship and when making decisions or reporting information."

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IB ‐ Personal Attributes

These are the individual characteristics which “manifest in all the CAs professional undertakings and
at all stages of his/her career” and combine with the CAs intellectual ability so as to ensure life‐long
learning. These attributes include:
“[taking] responsibility for maintaining their own professional competence by maintaining awareness
of new developments and for managing their own careers”
• “[knowing] their own limitations, and [using] professional judgement in deciding when to
involve specialists and other professionals”
• “demonstrating] leadership, [exercising] initiative and striving constantly to add value; they
are innovators, and they are adaptable”

2
Note that this is the latest published version at the date of printing the course documentation. The
Competency Framework is subject to revision by SAICA.

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IC ‐ Professional Skills

“[These] encompass the creation, analysis, evaluation and synthesis of information and ideas;
problem‐solving and decision‐making skills; communication and management skills, and proficiency
in technology. They are vital to the professional success of CAs. Professional judgement is a required
element in the development of these professional skills. As CAs gain real‐life experience, their
professional skills will grow in breadth and depth.”

Case Studies: Practical ways in which these pervasive skills can be demonstrated3

During your studies at UCT you should aim to acquire a range of knowledge, skills, attitudes and
behaviours that will prepare you for a professional career. Some of these will be learnt during
lectures (e.g. the course content, but also skills like performing calculations and problem‐solving),
some will be acquired while doing and attending your tutorials (e.g. ethical behaviour in not
copying work from other students), and others will be acquired in a less direct way (e.g. managing
your time effectively and learning how to communicate professionally). While studying towards a
professional qualification your education should enable you to perform particular tasks with the
necessary technical knowledge required for that qualification, as well as acquiring the pervasive
skills that are characteristic of a professional.

Professional communication is an important pervasive skill to master. To help you to develop and
improve this skill, this document provides guidelines relating to communication with academic and
administrative staff in the College of Accounting.
E‐mails
Appropriate language is extremely important when e‐mailing as it sets the tone of the email and is
likely to determine the way in which the e‐mail is responded to. When communicating with
members of the College please ensure that the tone of the letter is formal and complies with the
suggestions outlined below:

• Make sure that the e‐mail has an appropriate heading/subject

• Start off the e‐mail with “Dear ......” or “Hi ...... ”
• Fully explain your problem or outline your query. Partial explanations just mean that the
person to whom you are writing will have to reply to request more information.
• End the e‐mail with “many thanks” or “regards” and then sign off with your first name,
surname and student number
• Do not use slang words or “sms‐speak”. Words and sentences are to be written out in full.
You should avoid using capital letters, as this is considered the equivalent of shouting.
• Proofread your email before sending it as typographical errors can alter the meaning of
your message, introduce ambiguity, and/or just look sloppy.
• At all times, use a respectful, courteous tone

3
Courtesy of Jacqui Kew, Jimmy Winfield, Ilse Lubbe and Carla Fourie

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Do not send the same email to multiple staff members without including all names in the “To” field.
That way, the recipients can see whom else has been sent the email, and the first person to reply
can “reply to all”, indicating that no‐one else needs to inefficiently send a duplicate reply to you.
Emails received which do not follow the above guidelines will be returned to you unanswered, with
an indication that your message did not meet the above requirements. You will be invited to
restructure your email accordingly.

Visiting a staff member’s office

• When visiting a member of staff in his/her office, please knock before entering. If the staff
member is on the phone or busy, please wait patiently outside the office until he/she has
finished and invites you in. Before taking a seat, ask politely if you may do so, or wait for
the staff member to invite you to sit down.

Addressing a member of staff

• Please address a member of staff appropriately. Each lecturer will inform you in lectures
how he/she prefers to be addressed. You may generally address support staff by their first
names. If in any doubt, it is safe to use a person’s title (Prof/Dr/Mrs/Ms/Mr) and their
surname. You should certainly use this convention when addressing someone you do not
know well, and/or the most senior members of the academic staff, e.g. the Head of
College.

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Appendix II: Communication skills inasmuch as they need to be demonstrated in tests and/or exams

These have been adapted and extracted from the SAICA “Candidates Guide to the 2012 QE”

The ability to communicate effectively is an integral component of any profession.

Historically, in tests and exams, marks were set aside for presentation, and were allocated to
arrangement and layout, clarity of explanation, logical argument and language usage. This will not
change from 2012 onwards.

However, consistent with SAICA’s policy for the 2012 QE, to enhance a fair and objective assessment
of communication skills, there will be a more precise allocation and markers will receive more
detailed guidance on how many marks, and to which specific aspects of a question and for which
specific communication aspects, communication skills marks are to be allocated. Generally,
questions with calculations attract fewer communication skills marks, while discussion type
questions attract a higher number.

The following are guidelines for the type of communication skills, which should be demonstrated by
students and which will be assessed in tests and exams during 2012 (bear in mind that these are
examples only, and not an exhaustive list of all possibilities):

Clarity of expression
• Use of well‐structured sentences
• Appropriate use of technical and sub‐technical vocabulary, which includes, where relevant,
correct definitions of terms used

Presentation
This refers to technically correct formats, which include:
• dating and narration of journal entries (unless specifically excluded)
• cross‐referencing of calculations
• use of tables / statements (e.g. cash flow, profit or loss, comprehensive income), with
appropriate table and column headings.

Appropriate style
• Use of reasonably formal and objective language and, where required, language appropriate
to the intended audience (reader), such as the Board of Directors or a client • Use of the
present tense for generalised statements of fact
• Use of appropriate speech functions, in other words instructions (e.g. calculate, determine,
investigate) or statements. Use of modal verbs to express desirability, likelihood or
probability of something when detailing requirements and recommendations (e.g. should,
may, would)
• Use of tentative statements for matters of judgement, uncertainty, possible risk and so forth
(e.g. it appears as if, does not appear that, seems as if, unlikely that, perhaps)
• Vocabulary, which appropriately signals professional judgement (e.g. rightly, it is debatable,
in my opinion, would recommend, caution should be exercised)

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Logical argument and discussion/debate structure
• Logical structure of ideas (e.g. referring to sections of an Act or Standard, followed by
application to the scenario)
• Discussion comprising a positive statement regarding the relevant issue, followed by
concerns (and signalled by a transition word, e.g. however, on the other hand, but).
• Vocabulary, which shows consideration of different viewpoints where appropriate (e.g.
however, on the other hand, in contrast)
• Appropriate use of cause and effect expressions (e.g. therefore, due to, because, it follows
that)
• Appropriate use of conjunctions (e.g. if, provided that, on condition that) to indicate a
statement is subject to controlling conditions (in other words, circumstances or conditions
that would have to exist for an event to occur/not occur)
• Conclusions stated clearly where appropriate, generally at the end of the answer.

Layout and structure

• Use of appropriate headings/subheadings for different sections
o Appropriate arrangement of points, using headings and subheadings. Use of separate
paragraphs –
• for each step of the argument / different aspects of the answer
• to distinguish between positive and negative consequences
• to start / conclude a section.
• Use of the correct format:
o In the case of a memo or letter, appropriate headings (e.g. to, from, a date and a
subject line) and endings (e.g. yours sincerely)
o An introductory sentence stating for example the terms of reference (e.g. as you
requested .... / the following information has been prepared ...)
o Addressed to the correct person / group (e.g. Board of Directors) o A conclusion
section / paragraph, giving the recommendation / summary.

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 Appendix III: Provisional Management Accounting II Course Programme and Tutorial Schedule

Week
Week Beginning Lecture and Tutorial Content Tutorial Content
no.
Introduction (Bridging the Gap) No tutorial session – attempt and mark
W1 14 February
Activity Based Costing tutorial on own (Bridging the Gap)
W2 21 February Activity Based Costing Activity Based Costing
W3 28 February Cost Volume Profit (CVP) Activity Based Costing
W4 7 March Cost Volume Profit (CVP) Cost Volume Profit (CVP)
W5 14 March Strategic Management Accounting and Pricing Cost Volume Profit (CVP)
Pricing
W6 21 March Relevant Costing
Strategic Management Accounting
4 April TEST WEEK
W7 11 April Relevant Costing Relevant Costing
W8 18 April Relevant Costing Relevant Costing
W9 25 April Relevant Costing and Risk & Uncertainty Relevant Costing
W10 02 May Risk & Uncertainty Risk and Uncertainty

W11 09 May Linear Programming/Relevant Costing Risk and Uncertainty

W12 16 May Revision Integration (ABC, CVP, RC, LP, R&U)

W13 25 July Capital Budgeting None

W14 01 August Capital Budgeting Capital Budgeting
Control Function
W15 08 August Capital Budgeting
Budgeting
Budgeting Control Function
W16 15 August
Standard Costing Budgeting
Budgeting
W17 22 August Standard Costing
Standard Costing
W18 29 August Standard Costing Standard Costing
12 September TEST WEEK
W19 19 September Standard Costing Standard Costing
W20 26 September Performance Evaluation Standard Costing

W21 03 October Transfer Pricing Performance Evaluation

W22 10 October Integration: PE & TP Transfer Pricing

W23 17 October Integration: General Integration

W24 24 October None

*the course outline is provisional and is subject to change based on changes in circumstances

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