# M&M Capital Structure – The Chocolate Theory

This is from the "Accounting Makes Cents" podcast episode #19 released on Monday, 8 August 2022. This week we are covering a theoretical topic on capital structures. This one is sometimes referred to as M&M, no, not the chocolates, but if it helps you remember it faster, then by all means think about this as … Continue reading M&M Capital Structure – The Chocolate Theory

# Is it Wise to Switch Subjects after Failing?

Hi Tutor MJ I failed P1 twice now. The last time was back in April with a score of 95. It was extremely frustrating to know that I got far but just not far enough. I self-studied with **bleep bleep** (another tuition provider), whose material was too detailed, it added to much confusion on my part. … Continue reading Is it Wise to Switch Subjects after Failing?

# CIMA Examinable IFRS/IAS Standards

This post is just a reminder for students who are planning to undertake CIMA in the near future, especially those who have yet to take any of the F pillar courses and/or BA3. The CIMA syllabus includes the study of different Accounting Standards regulating various topics on financial statements reporting. While students do not have … Continue reading CIMA Examinable IFRS/IAS Standards

# A Concise Look at the Difference Between the Old and the New CIMA Exams

*This post was updated on 28 August 2020 to account for the 2019 CIMA syllabus and exam changes. Dear MJ I've been out of the CIMA scene for a while. I started it a few years back but put it on the back burner. I'm ready to come back but have found myself faced with … Continue reading A Concise Look at the Difference Between the Old and the New CIMA Exams

# How Do I Calculate Thee, Gearing?

Hi MJ, I am currently reviewing some mock answers but am having trouble with the calculation of gearing levels on one of the mocks. The mock question gives me \$3,088m as debt and \$1,411m as equity. The mock answer calculates gearing ratio as \$3,088m / (\$3,088m + \$1,411m) = 69%. However, in the preseen analysis and also on your masterclass, … Continue reading How Do I Calculate Thee, Gearing?