CIMA Operational Case Study – Mock Exams – May/August 2020 – ChargeIT
No matter how well you know the theory and the pre-seen, unless you can use your knowledge in an exam situation, all of your revision is worthless!
To make sure you pass first time, you need to prepare yourself for even the most challenging of questions under exam conditions. That’s why we create 4 brand new mock exams for each case study, each tailored to the latest pre-seen and based on topics we think you are most likely to see in your exam.
Our case study mocks will:
- Test your overall knowledge of the syllabus and the latest pre-seen
- Highlight your weaknesses to focus on in your remaining revision
- Improve your time management skills in an exam environment
Are you ready for the CIMA exam?
- Exam standard mock exams, replicating the real thing
- Use the interactive version to test yourself in an online environment which mimics the real exam
- Updated for each case study sitting to relate to the latest pre-seen and industry
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- Comprehensive solutions provided online with every mock exam
- Solutions include model answers so that you can see how high-quality answers are structured and written
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- Marking is available as an add-on to get detailed personalised feedback on how to improve.
Focus your revision
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- Format replicates the final exam so there are no surprises when you enter the real thing
- Attempt the mocks as many times as you like within the sitting, so that you can keep testing yourself as you progress through your studies
Mock exam synopses
OCS Mock Exam 1 - Synopsis
The company is considering expanding its product range by beginning to manufacture beauty electricals. The first decision that needs to be made is the exact range of products that ChargeIT should make, the likely success of each possible range has been outline by a market research company – but how can charge it use this information, and how will the risk appetite of the organisation impact upon this choice?
Another key areas of focus is the company’s current costing system and in particular the board is keen to understand the appropriateness of adopting an ABC approach. With this new venture, the use of forecasting techniques and the tax implications of international trading are also under review, alongside the companies budgetary system and HR practices.
In addition to the issues that arise as a direct result of the new product range; the company also has to address concerns relating to its supply chain and the shortage of a key material. Consequently the possibility of switching of suppliers arises, but what implications are there for ChargeIT when considering the working capital management practices, as well as the cash and revenue position, of this company?
OCS Mock Exam 2 - Synopsis
From a more financial perspective, another area where the company has been experiencing staff-related issues is budgeting. Complaints about ChargeIT’s existing top-down approach are coming to the forefront. Would a participative budget setting approach be better? And what about the incremental nature of the budget itself; would zero-based budgeting be advantageous for ChargeIT?
The company is also looking to expand its factory by creating a new robotic production line. The Production Director has provided estimated expenses associated with this, as well as working capital ratios from the previous and current years. How can ChargeIT use this information to better measure and manage their inventory going forward?
In addition to these issues, the influx of new employees has resulted in the performance of a new production line manager being brought to the attention of senior management. Material variances that have occurred since the manager in question took over the role have been highlighted. Should the manager be held accountable for these variances, or are they more likely to be as a result of factors outside his control?
OCS Mock Exam 3 - Synopsis
Mock 3 opens with ChargeIT deciding to invest in new equipment for its production operations. Initially, you are asked to handle the financial accounting requirements of this investment. As the mock progresses, further queries come into play in relation to measuring the performance of this investment. ChargeIT’s financial infrastructure and systems are then examined in depth (from both a financial and management accounting point of view) in the rest of the mock.
OCS Mock Exam 4 - Synopsis
OCS Mock Exam 5 - Synopsis
OCS Mock Exam 6 - Synopsis
Mock 6 opens with ChargeIT experiencing a decline in the sales of its principle upright vacuum ranges. Initially, you are asked to handle queries in relation to forecasting and inventory management, in relation to this trend. As the mock progresses, you are tested on the potential discontinuation of declining product ranges, before the potential development of a ChargeIT app raises further questions. Finally, the mock the mock concludes by testing your knowledge of key financial reporting standards, as well as the implications of costing a digital product for the business.
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OCS Mock Exams:
OCS Mock Exam 1
OCS Mock Exam 2
OCS Mock Exam 3
OCS Mock Exam 4
OCS Mock Exam 5
OCS Mock Exam 6
OCS Mock Exams 1-6
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Mock exam questions will be printable however the solution documents will be available online only.
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