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 15 of 15 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 · 2 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)
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.
V5 · Task 1(b)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Recognising and initially measuring new farm expenditure.

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
V5 · Task 1(b)Core activity D: Reporting, ethics and tax
Recognising and initially measuring new farm expenditure.
Property, plant and equipment

Nov 2025 & Feb 2026 · SumTrix

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

Ski manufacturing · 6 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)
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.
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.

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
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 · 7 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)
V2 · Task 3(c)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Recognising and measuring property expenditure in 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.
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.

V2 · Task 3(c)Core activity D: Reporting, ethics and tax
Recognising and measuring property expenditure in the accounts.
Property, plant and equipment
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
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

See how we'd mark three OCS past questions