Case Simulation Practice

Student workflow

Commerce-specific case facts for CS, CA, and CMA with answer fields, marking keywords, and submission review.

CS case

A private company approves a loan transaction without recording interested director abstention. Identify compliance risks and corrective action.

Your answer

Marking keywords: Interested director, board minutes, section 184, disclosure, ratification

CA case

A registered dealer claims input tax credit on blocked motor vehicle expenses and late vendor invoice reporting.

Your answer

Marking keywords: Blocked credit, invoice matching, section 17(5), return period

CMA case

A manufacturer has abnormal loss, variable overhead movement, and semi-variable power cost allocation issues.

Your answer

Marking keywords: Abnormal loss, prime cost, overhead absorption, contribution