The MCS Pre-seen for May and August 2024 is Out!

CIMA has released the MCS pre-seen material for the May and August 2024 sittings. To get your copy of the pre-seen, check out my Home page. The pre-seen company is Flatthall, a quoted company that operates several residential buildings rented out as purpose-built student accommodation (PBSA) in a fictitious country called Towland. NOW is an excellent time … Continue reading The MCS Pre-seen for May and August 2024 is Out!

The OCS Pre-seen for May and August 2024 is Out!

This pre-seen material is for the May and August 2024 sittings. CIMA has released the OCS pre-seen material. To get your copy of the pre-seen, check out my Home page. The pre-seen company is Kanann, a family-owned company manufacturing horse saddles. Kanann is based in Keeland, a fictitious country in mainland Europe. NOW is an excellent … Continue reading The OCS Pre-seen for May and August 2024 is Out!

Decisions, Decisions: the Opportunity Cost Conundrum

This is from the "Accounting Makes Cents" podcast episode #59 released on Monday, 26 February 2024. In today’s episode, we’re going to revisit relevant costs, and talk about one in particular. This is opportunity cost. Anyway, just to give a background as to the inspiration of this episode: https://open.spotify.com/episode/7c05YP4AMgJepR52r5S6cA?si=LRBzbKH7QuOr35DIYioKdQ Jump to show notes. Inspiration I … Continue reading Decisions, Decisions: the Opportunity Cost Conundrum