Management level · MCS

CIMA MCS past questions by sitting

Every sub-task from recent Management Case Study pre-seens, summarised in our own words and sorted by core activity. One sitting at a time, with the number of matching sub-tasks on each.

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All sittings: showing 30 of 30 sub-tasks that match your filters (144 in all MCS sittings). Clear filters

May & Aug 2026 · Cartn

CIMA's post-exam materials for May & Aug 2026

Packaging · 10 sub-tasks shown

MCS past questions, May & Aug 2026 (Cartn): task, core activity, topic and our summary
Task	Core activity	Topic	What was asked (our summary)
V1 · Task 3(a)	Core activity D: Measuring performance	Accounting treatments	Accounting effects over two years if a major customer threatens to leave a purchase agreement.
V1 · Task 4(a)	Core activity D: Measuring performance	Responsibility centres and performance measures	Balanced scorecard goals for the product development department.
V2 · Task 1(b)	Core activity D: Measuring performance	Accounting treatments	Accounting for the customer's claim in the year-end financial statements.
V2 · Task 4(a)	Core activity D: Measuring performance	Integrated and sustainability reporting	Whether a sustainability report may stress the green benefits of a product developed mainly for profit.
V3 · Task 2(a)	Core activity D: Measuring performance	Business risks	Operational and contractual risks of offering a customer a full service package.
V3 · Task 4(a)	Core activity D: Measuring performance	Accounting treatments	Accounting for a long-term customer contract across two financial years.
V4 · Task 1(b)	Core activity D: Measuring performance	Business risks	How useful stress testing customers' exposure to consumer spending is for predicting demand.
V4 · Task 4(a)	Core activity D: Measuring performance	Accounting treatments	Accounting for customer claims against the company and a settlement payment.
V5 · Task 3(a)	Core activity D: Measuring performance	Business risks	Demand, operational and contractual risks in a joint venture.
V6 · Task 3(a)	Core activity D: Measuring performance	Groups, goodwill and joint ventures	Effect of volatile currencies at new foreign subsidiaries on the accounts and how they are read.

V1 · Task 3(a)Core activity D: Measuring performance
Accounting effects over two years if a major customer threatens to leave a purchase agreement.
Accounting treatments
V1 · Task 4(a)Core activity D: Measuring performance
Balanced scorecard goals for the product development department.
Responsibility centres and performance measures
V2 · Task 1(b)Core activity D: Measuring performance
Accounting for the customer's claim in the year-end financial statements.
Accounting treatments
V2 · Task 4(a)Core activity D: Measuring performance
Whether a sustainability report may stress the green benefits of a product developed mainly for profit.
Integrated and sustainability reporting
V3 · Task 2(a)Core activity D: Measuring performance
Operational and contractual risks of offering a customer a full service package.
Business risks
V3 · Task 4(a)Core activity D: Measuring performance
Accounting for a long-term customer contract across two financial years.
Accounting treatments
V4 · Task 1(b)Core activity D: Measuring performance
How useful stress testing customers' exposure to consumer spending is for predicting demand.
Business risks
V4 · Task 4(a)Core activity D: Measuring performance
Accounting for customer claims against the company and a settlement payment.
Accounting treatments
V5 · Task 3(a)Core activity D: Measuring performance
Demand, operational and contractual risks in a joint venture.
Business risks
V6 · Task 3(a)Core activity D: Measuring performance
Effect of volatile currencies at new foreign subsidiaries on the accounts and how they are read.
Groups, goodwill and joint ventures

Nov 2025 & Feb 2026 · Ressett

CIMA's post-exam materials for Nov 2025 & Feb 2026

Refurbished computers · 10 sub-tasks shown

MCS past questions, Nov 2025 & Feb 2026 (Ressett): task, core activity, topic and our summary
Task	Core activity	Topic	What was asked (our summary)
V1 · Task 2(b)	Core activity D: Measuring performance	Accounting treatments	Accounting for legal claims over computers sold with data and unlicensed software.
V1 · Task 4(a)	Core activity D: Measuring performance	Business risks	How a buying proposal would change contractual inadequacy risk on resold computers.
V2 · Task 3(b)	Core activity D: Measuring performance	Accounting treatments	Recognising revenue from consultancy contracts.
V2 · Task 4(a)	Core activity D: Measuring performance	Business risks	Product reputation, commodity price and contractual risks of the consultancy service.
V3 · Task 3(b)	Core activity D: Measuring performance	Groups, goodwill and joint ventures	What must be agreed for a new company to count as a joint venture, and the accounting effects.
V4 · Task 1(b)	Core activity D: Measuring performance	Business risks	Effect of consumable shortages on product, commodity price and reputation risks.
V4 · Task 4(b)	Core activity D: Measuring performance	Interpreting financial performance	How the board should explain the effect of certain facts on ROCE and gross margin.
V5 · Task 3(a)	Core activity D: Measuring performance	Accounting treatments	Accounting for the costs of introducing a chatbot.
V6 · Task 3(a)	Core activity D: Measuring performance	Accounting treatments	Accounting treatment for customer complaints.
V6 · Task 4(a)	Core activity D: Measuring performance	Responsibility centres and performance measures	For and against publishing comparisons between versions of the company's software.

V1 · Task 2(b)Core activity D: Measuring performance
Accounting for legal claims over computers sold with data and unlicensed software.
Accounting treatments
V1 · Task 4(a)Core activity D: Measuring performance
How a buying proposal would change contractual inadequacy risk on resold computers.
Business risks
V2 · Task 3(b)Core activity D: Measuring performance
Recognising revenue from consultancy contracts.
Accounting treatments
V2 · Task 4(a)Core activity D: Measuring performance
Product reputation, commodity price and contractual risks of the consultancy service.
Business risks
V3 · Task 3(b)Core activity D: Measuring performance
What must be agreed for a new company to count as a joint venture, and the accounting effects.
Groups, goodwill and joint ventures
V4 · Task 1(b)Core activity D: Measuring performance
Effect of consumable shortages on product, commodity price and reputation risks.
Business risks
V4 · Task 4(b)Core activity D: Measuring performance
How the board should explain the effect of certain facts on ROCE and gross margin.
Interpreting financial performance
V5 · Task 3(a)Core activity D: Measuring performance
Accounting for the costs of introducing a chatbot.
Accounting treatments
V6 · Task 3(a)Core activity D: Measuring performance
Accounting treatment for customer complaints.
Accounting treatments
V6 · Task 4(a)Core activity D: Measuring performance
For and against publishing comparisons between versions of the company's software.
Responsibility centres and performance measures

May & Aug 2025 · Trimayr

CIMA's post-exam materials for May & Aug 2025

Hair salons · 10 sub-tasks shown

MCS past questions, May & Aug 2025 (Trimayr): task, core activity, topic and our summary
Task	Core activity	Topic	What was asked (our summary)
V1 · Task 3(b)	Core activity D: Measuring performance	Accounting treatments	Accounting for creating training materials and for apprentices' training time.
V2 · Task 2(a)	Core activity D: Measuring performance	Responsibility centres and performance measures	Approach to benchmarking the performance of divested salons.
V2 · Task 3(b)	Core activity D: Measuring performance	Interpreting financial performance	Limitations of a ROCE calculation for negotiating salon sale prices.
V3 · Task 2(b)	Core activity D: Measuring performance	Business risks	Risks of too few volunteers and of contractual inadequacy.
V3 · Task 4(a)	Core activity D: Measuring performance	Responsibility centres and performance measures	Two KPIs for the board to judge the academy's performance.
V4 · Task 2(b)	Core activity D: Measuring performance	Accounting treatments	Accounting for salons' charges to customers for the new scans.
V4 · Task 4(a)	Core activity D: Measuring performance	Business risks	Reputation and contractual inadequacy risks arising from a contract extract.
V5 · Task 1(a)	Core activity D: Measuring performance	Interpreting financial performance	Three ratios for comparing salon performance, and whether to use monthly or annual figures.
V6 · Task 3(a)	Core activity D: Measuring performance	Business risks	Reputation and contractual risks of advertising on the back of owning the acquired business.
V6 · Task 4(a)	Core activity D: Measuring performance	Accounting treatments	Whether event sponsorship costs can be capitalised as intangible assets.

V1 · Task 3(b)Core activity D: Measuring performance
Accounting for creating training materials and for apprentices' training time.
Accounting treatments
V2 · Task 2(a)Core activity D: Measuring performance
Approach to benchmarking the performance of divested salons.
Responsibility centres and performance measures
V2 · Task 3(b)Core activity D: Measuring performance
Limitations of a ROCE calculation for negotiating salon sale prices.
Interpreting financial performance
V3 · Task 2(b)Core activity D: Measuring performance
Risks of too few volunteers and of contractual inadequacy.
Business risks
V3 · Task 4(a)Core activity D: Measuring performance
Two KPIs for the board to judge the academy's performance.
Responsibility centres and performance measures
V4 · Task 2(b)Core activity D: Measuring performance
Accounting for salons' charges to customers for the new scans.
Accounting treatments
V4 · Task 4(a)Core activity D: Measuring performance
Reputation and contractual inadequacy risks arising from a contract extract.
Business risks
V5 · Task 1(a)Core activity D: Measuring performance
Three ratios for comparing salon performance, and whether to use monthly or annual figures.
Interpreting financial performance
V6 · Task 3(a)Core activity D: Measuring performance
Reputation and contractual risks of advertising on the back of owning the acquired business.
Business risks
V6 · Task 4(a)Core activity D: Measuring performance
Whether event sponsorship costs can be capitalised as intangible assets.
Accounting treatments

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