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.

Filter the questions

All sittings: showing 27 of 27 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

Nov 2025 & Feb 2026 · SumTrix

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

Ski manufacturing · 9 sub-tasks shown

OCS past questions, Nov 2025 & Feb 2026 (SumTrix): task, core activity, topic and our summary
Task	Core activity	Topic	What was asked (our summary)
V1 · Task 1(a)	Core activity D: Reporting, ethics and tax	Leases	Initial and later measurement of a lease of production equipment, this year and in future years.
V2 · Task 4(a)	Core activity D: Reporting, ethics and tax	Inventory, events and other IFRS	Treatment, and effect on profit, of several items in the year-end financial statements.
V3 · Task 4(a)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Effect on next year's accounts of adopting a property revaluation policy.
V3 · Task 4(b)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Depreciation period for computer equipment and how to handle a change in useful life.
V4 · Task 1(a)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Treatment of an old machine that is to be sold.
V4 · Task 1(b)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Which costs of a new machine are capitalised this year.
V5 · Task 1(b)	Core activity D: Reporting, ethics and tax	Leases	Accounting for a property lease: lease liability and right-of-use asset, initially and later.
V6 · Task 4(b)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Classifying and measuring an old machine in the year-end accounts.
V6 · Task 4(c)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Classifying and measuring a second old machine in the year-end accounts.

V1 · Task 1(a)Core activity D: Reporting, ethics and tax
Initial and later measurement of a lease of production equipment, this year and in future years.
Leases
V2 · Task 4(a)Core activity D: Reporting, ethics and tax
Treatment, and effect on profit, of several items in the year-end financial statements.
Inventory, events and other IFRS
V3 · Task 4(a)Core activity D: Reporting, ethics and tax
Effect on next year's accounts of adopting a property revaluation policy.
Property, plant and equipment
V3 · Task 4(b)Core activity D: Reporting, ethics and tax
Depreciation period for computer equipment and how to handle a change in useful life.
Property, plant and equipment
V4 · Task 1(a)Core activity D: Reporting, ethics and tax
Treatment of an old machine that is to be sold.
Property, plant and equipment
V4 · Task 1(b)Core activity D: Reporting, ethics and tax
Which costs of a new machine are capitalised this year.
Property, plant and equipment
V5 · Task 1(b)Core activity D: Reporting, ethics and tax
Accounting for a property lease: lease liability and right-of-use asset, initially and later.
Leases
V6 · Task 4(b)Core activity D: Reporting, ethics and tax
Classifying and measuring an old machine in the year-end accounts.
Property, plant and equipment
V6 · Task 4(c)Core activity D: Reporting, ethics and tax
Classifying and measuring a second old machine in the year-end accounts.
Property, plant and equipment

May & Aug 2025 · Halfpenny

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

Bakery · 11 sub-tasks shown

OCS past questions, May & Aug 2025 (Halfpenny): task, core activity, topic and our summary
Task	Core activity	Topic	What was asked (our summary)
V1 · Task 1(a)	Core activity D: Reporting, ethics and tax	Leases	Initial and later measurement of a lease liability and right-of-use asset for the year.
V2 · Task 3(c)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Recognising and measuring property expenditure in the accounts.
V2 · Task 4(c)	Core activity D: Reporting, ethics and tax	Inventory, events and other IFRS	How events after the year end and an inventory issue affect the accounts.
V3 · Task 4(a)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Accounting for an impaired oven and a new oven in the year-end accounts.
V3 · Task 4(b)	Core activity D: Reporting, ethics and tax	Inventory, events and other IFRS	How events after the reporting period affect receivables and inventory.
V4 · Task 4(a)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Accounting for damaged assets in the year-end financial statements.
V4 · Task 4(b)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Which costs of a new freezer unit to capitalise under IAS 16.
V5 · Task 2(a)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Recognising and measuring a wind turbine, and its effect on profit.
V5 · Task 2(b)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Classifying and measuring old ovens that are to be sold next year.
V6 · Task 2(a)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Recording the costs of a new oven.
V6 · Task 2(b)	Core activity D: Reporting, ethics and tax	Leases	Initial measurement of a lease liability and right-of-use asset for equipment.

V1 · Task 1(a)Core activity D: Reporting, ethics and tax
Initial and later measurement of a lease liability and right-of-use asset for the year.
Leases
V2 · Task 3(c)Core activity D: Reporting, ethics and tax
Recognising and measuring property expenditure in the accounts.
Property, plant and equipment
V2 · Task 4(c)Core activity D: Reporting, ethics and tax
How events after the year end and an inventory issue affect the accounts.
Inventory, events and other IFRS
V3 · Task 4(a)Core activity D: Reporting, ethics and tax
Accounting for an impaired oven and a new oven in the year-end accounts.
Property, plant and equipment
V3 · Task 4(b)Core activity D: Reporting, ethics and tax
How events after the reporting period affect receivables and inventory.
Inventory, events and other IFRS
V4 · Task 4(a)Core activity D: Reporting, ethics and tax
Accounting for damaged assets in the year-end financial statements.
Property, plant and equipment
V4 · Task 4(b)Core activity D: Reporting, ethics and tax
Which costs of a new freezer unit to capitalise under IAS 16.
Property, plant and equipment
V5 · Task 2(a)Core activity D: Reporting, ethics and tax
Recognising and measuring a wind turbine, and its effect on profit.
Property, plant and equipment
V5 · Task 2(b)Core activity D: Reporting, ethics and tax
Classifying and measuring old ovens that are to be sold next year.
Property, plant and equipment
V6 · Task 2(a)Core activity D: Reporting, ethics and tax
Recording the costs of a new oven.
Property, plant and equipment
V6 · Task 2(b)Core activity D: Reporting, ethics and tax
Initial measurement of a lease liability and right-of-use asset for equipment.
Leases

See how we'd mark three OCS past questions