Operational level · OCS

CIMA OCS past questions by sitting

Every sub-task from recent Operational 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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May & Aug 2026 · SoPa: showing 7 of 7 sub-tasks that match your filters (200 in all OCS sittings). Clear filters

May & Aug 2026 · SoPa

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

Restaurants · 7 sub-tasks shown

OCS past questions, May & Aug 2026 (SoPa): task, core activity, topic and our summary
Task	Core activity	Topic	What was asked (our summary)
V1 · Task 2(c)	Core activity D: Reporting, ethics and tax	Inventory, events and other IFRS	Valuing the new unit's finished goods inventory under the inventory standard.
V2 · Task 3(a)	Core activity D: Reporting, ethics and tax	Leases	Initial and later measurement of the lease liability and right-of-use asset for a new service system.
V3 · Task 1(c)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Recognising and measuring new capital expenditure under the property, plant and equipment standard.
V4 · Task 4(d)	Core activity D: Reporting, ethics and tax	Leases	Applying the short-term and low-value lease exemptions to several leased items.
V5 · Task 1(b)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Recognising and initially measuring new farm expenditure.
V5 · Task 1(c)	Core activity D: Reporting, ethics and tax	Tax	How a change in tax depreciation allowances on new equipment affects taxable profit.
V6 · Task 1(d)	Core activity D: Reporting, ethics and tax	Leases	Initial and later measurement of a lease liability for the year-end accounts.

V1 · Task 2(c)Core activity D: Reporting, ethics and tax
Valuing the new unit's finished goods inventory under the inventory standard.
Inventory, events and other IFRS
V2 · Task 3(a)Core activity D: Reporting, ethics and tax
Initial and later measurement of the lease liability and right-of-use asset for a new service system.
Leases
V3 · Task 1(c)Core activity D: Reporting, ethics and tax
Recognising and measuring new capital expenditure under the property, plant and equipment standard.
Property, plant and equipment
V4 · Task 4(d)Core activity D: Reporting, ethics and tax
Applying the short-term and low-value lease exemptions to several leased items.
Leases
V5 · Task 1(b)Core activity D: Reporting, ethics and tax
Recognising and initially measuring new farm expenditure.
Property, plant and equipment
V5 · Task 1(c)Core activity D: Reporting, ethics and tax
How a change in tax depreciation allowances on new equipment affects taxable profit.
Tax
V6 · Task 1(d)Core activity D: Reporting, ethics and tax
Initial and later measurement of a lease liability for the year-end accounts.
Leases

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