This is from the "Accounting Makes Cents" podcast episode #114 released on Monday, 1 June 2026. Today, I want to talk about something that looks exciting on paper but is often much more difficult in reality: mergers and acquisitions. This is a topic covered under the strategic level of the CIMA syllabus, F3 to be … Continue reading When 1 + 1 Doesn’t Equal 3: Why Mergers Sometimes Fail
Tag: Management Accounting
Before You Say Yes: The SAF Framework
This is from the "Accounting Makes Cents" podcast episode #112 released on Monday, 4 May 2026. Today, I want to talk about the SAF framework. It’s something that’s covered under E3 in the CIMA syllabus, but it’s not just limited to that level. In practice, it’s actually useful across all stages—because whenever you’re analysing business … Continue reading Before You Say Yes: The SAF Framework
The SCS Pre-seen for May and August 2026 is Out!
CIMA has released the SCS pre-seen material for the May and August 2026 sittings. To get your copy of the pre-seen, check out my Home page. The pre-seen company is Kwirtmak, a quoted company that builds commercial 3D printers to customers' specifications. Kwirtmak's head office is based in the fictitious country called England. NOW is an excellent … Continue reading The SCS Pre-seen for May and August 2026 is Out!
The MCS Pre-seen for May and August 2026 is Out!
CIMA has released the MCS pre-seen material for the May and August 2026 sittings. To get your copy of the pre-seen, check out my Home page. The pre-seen company is Cartn, a listed company that supplies retail packaging solutions globally and is headquartered in the fictitious country called Harrland. NOW is an excellent time to kickstart your … Continue reading The MCS Pre-seen for May and August 2026 is Out!
The OCS Pre-seen for May and August 2026 is Out!
This pre-seen material is for the May and August 2026 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 SoPa, a company operating a chain of restaurants specialising in Latin American street food. SoPa is based in the fictitious European … Continue reading The OCS Pre-seen for May and August 2026 is Out!
MJ THE TUTOR 