CIMA OCS past questions

CIMA OCS past questions: Working capital policy

Every sub-task on working capital policy set in the Operational Case Study pre-seens we cover, summarised in our own words.

Sub-tasks: 6
Sittings: 3 of 3
Exam variants: 5 of 18
Last set: May & Aug 2026

Mostly filed under core activity F (Discuss the management of working capital). Syllabus: F1 D, managing cash and working capital. These are patterns from past exams, not a forecast: CIMA can test any part of the syllabus.

May & Aug 2026 · SoPa

Every task set for SoPa

Restaurants · CIMA's post-exam materials

OCS past sub-tasks on Working capital policy, May & Aug 2026 (SoPa)
Task	Core activity	What was asked (our summary)
V2 · Task 3(b)	Core activity F: Working capital	Benefits and drawbacks of moving to a proposed working capital policy.
V3 · Task 2(c)	Core activity F: Working capital	Comparing two suppliers' working capital ratios with industry averages and explaining the gaps.
V3 · Task 2(d)	Core activity F: Working capital	Recommending the more suitable of two suppliers.

V2 · Task 3(b)Core activity F: Working capital
Benefits and drawbacks of moving to a proposed working capital policy.
V3 · Task 2(c)Core activity F: Working capital
Comparing two suppliers' working capital ratios with industry averages and explaining the gaps.
V3 · Task 2(d)Core activity F: Working capital
Recommending the more suitable of two suppliers.

Nov 2025 & Feb 2026 · SumTrix

Every task set for SumTrix

Ski manufacturing · CIMA's post-exam materials

OCS past sub-tasks on Working capital policy, Nov 2025 & Feb 2026 (SumTrix)
Task	Core activity	What was asked (our summary)
V1 · Task 2(a)	Core activity F: Working capital	Comparing two suppliers' working capital approaches and what that means for the business.
V6 · Task 3(c)	Core activity F: Working capital	How taking a supplier's discount changes working capital investment and the operating cycle.

V1 · Task 2(a)Core activity F: Working capital
Comparing two suppliers' working capital approaches and what that means for the business.
V6 · Task 3(c)Core activity F: Working capital
How taking a supplier's discount changes working capital investment and the operating cycle.

May & Aug 2025 · Halfpenny

Every task set for Halfpenny

Bakery · CIMA's post-exam materials

OCS past sub-tasks on Working capital policy, May & Aug 2025 (Halfpenny)
Task	Core activity	What was asked (our summary)
V3 · Task 2(c)	Core activity F: Working capital	What moving to a more aggressive working capital policy would mean.

V3 · Task 2(c)Core activity F: Working capital
What moving to a more aggressive working capital policy would mean.

Practise working capital policy in your own pre-seen

Timed OCS tasks set in Tendra Tents, the current pre-seen, marked in about a minute. Try one task free, no card needed.

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