This is from the "Accounting Makes Cents" podcast episode #125 released on Monday, 2 November 2026. Now, before we get into today's topic, I have a little milestone to share. This episode marks the fifth year of Accounting Makes Cents! I usually take a little break around this time of year, so I tend to … Continue reading Real Options: The Value of Keeping Your Options Open
Tag: Case Study Preparation
The SCS Pre-seen for November 2026 and February 2027 is Out!
CIMA has released the SCS pre-seen material for the November 2026 and February 2027 sittings. To get your copy of the pre-seen, check out my Home page. The pre-seen company is Vennlisk, a quoted company that offers call centre services for clients. Vennlisk's head office is based in the fictitious country called Westland. NOW is an excellent … Continue reading The SCS Pre-seen for November 2026 and February 2027 is Out!
The MCS Pre-seen for November 2026 and February 2027 is Out!
CIMA has released the MCS pre-seen material for the November 2026 and February 2027 sittings. To get your copy of the pre-seen, check out my Home page. The pre-seen company is Wuudbreak, a company that operates holiday parks in a fictitious country called Norrland. NOW is an excellent time to kickstart your CIMA case study preparation. If … Continue reading The MCS Pre-seen for November 2026 and February 2027 is Out!
The OCS Pre-seen for November 2026 and February 2027 is Out!
This pre-seen material is for the November 2026 and February 2027 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 Tendra Tents, an unlisted tent manufacturer based in the fictitious country of Teeland. NOW is an excellent time to kickstart your … Continue reading The OCS Pre-seen for November 2026 and February 2027 is Out!
Onerous Contracts Bite Back
This is from the "Accounting Makes Cents" podcast episode #121 released on Monday, 7 September 2026. Picture this. Your company signs a five-year lease on a warehouse. Eighteen months in, the market shifts, demand disappears, and you're stuck paying rent on a building you don't really need anymore. There's no way out except to keep … Continue reading Onerous Contracts Bite Back