OT CIMA's latest pass rates have just been released and are currently available on its website. Operational level improved slightly from November 2022 to February 2023 at 68%. Prior 2022, the last time the operational level was in the 60% range was in November 2019. Management level was steady to 72% in February 2023. The … Continue reading CIMA Exam Pass Rates – February 2023
Category: OCS
Captain’s Log: Adventures in Leadership on the High Seas
This is from the "Accounting Makes Cents" podcast episode #40 released on Monday, 22 May 2023. You may have wondered why I’m talking like a pirate, but I thought I’d put a fun spin to today’s topic. We're going to be navigating the choppy waters of management and leadership styles - and we're going to … Continue reading Captain’s Log: Adventures in Leadership on the High Seas
The Basics of Revenue Recognition
This is from the "Accounting Makes Cents" podcast episode #39 released on Monday, 8 May 2023. In today’s episode, we are going to talk about IFRS 15 or the Revenue from Contracts with Customers. This is a fairly new standard, only coming about in 2018 to replace a previous standard with regards revenue, I think … Continue reading The Basics of Revenue Recognition
The OCS Pre-seen for May and August 2023 is Out!
This pre-seen material is for the May and August 2023 sittings. CIMA has released the OCS pre-seen material. To get your copy of the pre-seen, check out my Home page. The preseen company is Tracs Europe is an unquoted company, specialising in the manufacture and sale of agricultural tractors. Tracs Europe is a wholly owned … Continue reading The OCS Pre-seen for May and August 2023 is Out!
More on Motivation – Theory X and Theory Y
This is from the "Accounting Makes Cents" podcast episode #35 released on Monday, 13 March 2023. In this episode, we’re going to discuss another motivation theory, this time one that is created by Douglas Mcgregor. This theory is known as Theory X and Theory Y. The theory discusses contrasting management approaches towards affecting employees’ productivity … Continue reading More on Motivation – Theory X and Theory Y
MJ THE TUTOR 