CIMA MCS past questions

CIMA MCS past questions: Accounting treatments

Every sub-task on accounting treatments set in the Management Case Study pre-seens we cover, summarised in our own words.

Sub-tasks: 11
Sittings: 3 of 3
Exam variants: 11 of 18
Last set: May & Aug 2026

Mostly filed under core activity D (Measure performance). Syllabus: F2 B, financial reporting standards. These are patterns from past exams, not a forecast: CIMA can test any part of the syllabus.

May & Aug 2026 · Cartn

Every task set for Cartn

Packaging · CIMA's post-exam materials

MCS past sub-tasks on Accounting treatments, May & Aug 2026 (Cartn)
Task	Core activity	What was asked (our summary)
V1 · Task 3(a)	Core activity D: Measuring performance	Accounting effects over two years if a major customer threatens to leave a purchase agreement.
V2 · Task 1(b)	Core activity D: Measuring performance	Accounting for the customer's claim in the year-end financial statements.
V3 · Task 4(a)	Core activity D: Measuring performance	Accounting for a long-term customer contract across two financial years.
V4 · Task 4(a)	Core activity D: Measuring performance	Accounting for customer claims against the company and a settlement payment.

V1 · Task 3(a)Core activity D: Measuring performance
Accounting effects over two years if a major customer threatens to leave a purchase agreement.
V2 · Task 1(b)Core activity D: Measuring performance
Accounting for the customer's claim in the year-end financial statements.
V3 · Task 4(a)Core activity D: Measuring performance
Accounting for a long-term customer contract across two financial years.
V4 · Task 4(a)Core activity D: Measuring performance
Accounting for customer claims against the company and a settlement payment.

Nov 2025 & Feb 2026 · Ressett

Every task set for Ressett

Refurbished computers · CIMA's post-exam materials

MCS past sub-tasks on Accounting treatments, Nov 2025 & Feb 2026 (Ressett)
Task	Core activity	What was asked (our summary)
V1 · Task 2(b)	Core activity D: Measuring performance	Accounting for legal claims over computers sold with data and unlicensed software.
V2 · Task 3(b)	Core activity D: Measuring performance	Recognising revenue from consultancy contracts.
V5 · Task 3(a)	Core activity D: Measuring performance	Accounting for the costs of introducing a chatbot.
V6 · Task 3(a)	Core activity D: Measuring performance	Accounting treatment for customer complaints.

V1 · Task 2(b)Core activity D: Measuring performance
Accounting for legal claims over computers sold with data and unlicensed software.
V2 · Task 3(b)Core activity D: Measuring performance
Recognising revenue from consultancy contracts.
V5 · Task 3(a)Core activity D: Measuring performance
Accounting for the costs of introducing a chatbot.
V6 · Task 3(a)Core activity D: Measuring performance
Accounting treatment for customer complaints.

May & Aug 2025 · Trimayr

Every task set for Trimayr

Hair salons · CIMA's post-exam materials

MCS past sub-tasks on Accounting treatments, May & Aug 2025 (Trimayr)
Task	Core activity	What was asked (our summary)
V1 · Task 3(b)	Core activity D: Measuring performance	Accounting for creating training materials and for apprentices' training time.
V4 · Task 2(b)	Core activity D: Measuring performance	Accounting for salons' charges to customers for the new scans.
V6 · Task 4(a)	Core activity D: Measuring performance	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.
V4 · Task 2(b)Core activity D: Measuring performance
Accounting for salons' charges to customers for the new scans.
V6 · Task 4(a)Core activity D: Measuring performance
Whether event sponsorship costs can be capitalised as intangible assets.

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