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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All sittings: 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 · 3 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)
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.
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.
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.

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
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
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 · 2 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.
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.

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
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

May & Aug 2025 · Halfpenny

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

Bakery · 2 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.
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
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