CIMA OCS pre-seen · Nov 2026 – Feb 2027
Tendra Tents Pre-seen: what to prepare for CIMA OCS
Your role: Finance Officer in the finance department
Practical and clear. Explain figures, processes and controls to managers who aren't accountants.
- Pre-seen released
- 18 Sep 2026
- Exams from
- 4 Nov 2026
- Last exam day
- 5 Feb 2027
- First results
- 7 Jan 2027
- Access until
- 19 Feb 2027
This pre-seen is used for two exam windows. Check your own booking and dates with CIMA. Every exam date
The business in brief
A privately owned tent maker founded by three friends who still run it, with an eco-friendly brand. It sells three tent ranges online across Europe and through retailers in its home market, from a single production site. The pre-seen includes recent financial results, a budget for the coming year and the local tax regime.
Our own summary to help you plan. Download CIMA's pre-seen from the CGMA Study Hub.
- Expect tasks on
- Day-to-day finance: costing and variances, budgets, working capital, tax, financial statements, and how technology changes the finance function.
A task set in Tendra Tents
The task · 12 marks · 22 minutes
AI website copy: claims and customer data
Message from Jamie Reyes, Marketing Coordinator: "Great news: I've been using a free online AI chatbot to speed up the new website copy. It wrote descriptions for all three ranges in minutes, including lines like '100% recycled and carbon neutral'. I also…
Explain the ethical and legal issues raised by the AI-written product claims and the use of the customer list, and the action Tendra should take. Write your answer as part of a reply to Jamie Reyes.
One of 104 tasks in our question bank set in Tendra Tents.
Illustrative example
92 / 150
PASS LINE 80 · ABOVE
- Technical understandingLevel 3: figures used and explained
- Use of the informationLevel 2: tied to the company, one gap
- Application to the scenarioLevel 1: impact on people missing
- CommunicationLevel 2: clear recommendation
The pass line: 80 of 150
Fix first: say what your advice means for the production team, and check it fits the eco-friendly brand.
An invented answer to this task, marked to show what you get back. Not a real student's, and not a CIMA mark.
Practise this pre-seen
- Timed tasks
- 104
- Topics
- 10
- Full mocks
- 5
- Half and section mocks
- 12
Topics covered
- Budgeting and budgetary control
- Cost accounting for decision and control
- Managing cash and working capital
- Short-term commercial decision making
- Financial statements
- The regulatory environment of financial reporting
- Dealing with uncertainty in the short term
- Principles of taxation
- Data and information in a digital world
- Shape and structure of the finance function
Every task is set in Tendra Tents. Full mocks come with Pass Plus; how many depends on the question bank for this pre-seen.
Questions about Tendra Tents
What is the Tendra Tents pre-seen?
Tendra Tents is the pre-seen company for the CIMA Operational Case Study (OCS), Nov 2026 – Feb 2027. A privately owned tent maker founded by three friends who still run it, with an eco-friendly brand. It sells three tent ranges online across Europe and through retailers in its home market, from a single production site. The pre-seen includes recent financial results, a budget for the coming year and the local tax regime. This is our own summary. Download CIMA's pre-seen from the CGMA Study Hub.
What role do I play in the Tendra Tents case study?
You write as Finance Officer in the finance department. Practical and clear. Explain figures, processes and controls to managers who aren't accountants.
How can I practise for the Tendra Tents case study?
Eighty Marks has 104 timed practice tasks set in Tendra Tents, covering topics such as budgeting and budgetary control, cost accounting for decision and control, managing cash and working capital, short-term commercial decision making, financial statements, and 5 full mocks, 4 half mocks, 8 section practice papers. Each answer is marked following CIMA's published marking approach, in about a minute.
When is the Tendra Tents exam?
The Nov 2026 – Feb 2027 exam windows start on 4 November 2026 and end on 5 February 2027. Check your own booking with CIMA.
Practise in Tendra Tents today
Timed tasks set in this pre-seen, marked following CIMA's published marking approach, in about a minute, with your own answer rewritten to the next level up. Try one task free.
One task free. No card needed. Our marks follow CIMA's published 2026–27 marking approach. They are a practice estimate to help you improve, not an official CIMA mark or a prediction of your result.