OT CIMA's latest pass rates have just been released and are currently available on its website. Operational level continue to hover between the 60% range from February 2023 (68%) to May 2023 (64%) to August 2023 (69%). The rates continue to give the impression that OCS students are preparing and handling the case study exams … Continue reading CIMA Exam Pass Rates – August 2023
Category: OCS
Budgeting Basics
This is from the "Accounting Makes Cents" podcast episode #52 released on Monday, 6 November 2023. In today’s episode, we are going to talk about budgeting. Budgeting in a company is a strategic endeavor that involves meticulous planning and allocation of financial resources. It serves as the cornerstone for decision-making, resource management, and ultimately, the … Continue reading Budgeting Basics
The OCS Pre-seen for November 2023 and February 2024 is Out!
This pre-seen material is for the November 2023 and February 2024 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 Personal Best is a company manufacturing and selling protein bars and powders. Personal Best is based in Ceeland, a fictitious … Continue reading The OCS Pre-seen for November 2023 and February 2024 is Out!
From Home to Balance Sheet: IAS 37 in Action
This is from the "Accounting Makes Cents" podcast episode #48 released on Monday, 11 September 2023. In today’s episode, we are going to unravel the complexities of IAS 37, the International Financial Reporting Standard governing provisions, contingent liabilities, and contingent assets. In our everyday lives, we often encounter situations that mirror the principles of IAS … Continue reading From Home to Balance Sheet: IAS 37 in Action
Accountants and CPDs
This is from the "Accounting Makes Cents" podcast episode #47 released on Monday, 28 August 2023. In today’s episode, we are going to delve into the essential aspect of professional growth for most designated accountants. As most of you probably already know, I am a member of CIMA, the Chartered Institute of Management Accountants. Hence, … Continue reading Accountants and CPDs