KASNEB CS33 case studies

KASNEB CS33 · Put your knowledge to work in context.

KASNEB CS33 is an examination code within the qualification portfolio of the Kenya Accountants and Secretaries National Examinations Board (Kasneb), a State Corporation under The National Treasury and Economic Planning that was established by the Government of Kenya in 1969. Kasneb's mandate covers the development of syllabuses, the conduct of professional, diploma and technician examinations, and the certification of candidates in accountancy, finance, credit, governance and management, information technology and related disciplines. The KASNEB CS33 case studies are 5 cases and about 6,255 words.

Revenue allocation, warranties and a slow-moving inventory line

Mwangi & Sons Ltd, a dealer in agricultural machinery, signed a contract on 1 March 2025 to supply three threshers to a cooperative for total consideration of KSh 12,000,000, payable 40% on delivery with the balance in equal monthly instalments over the following twelve months. The contract includes installation, which the engineering team confirms cannot be performed by any other party and without which the machines will not operate, plus a two-year maintenance service.

1,024 words, about 5 min 2

Project appraisal, the right discount rate and a debt covenant

Kilele Beverages Ltd is appraising a KSh 14,000,000 bottling line with a five-year life, nil residual value and straight-line depreciation. It is expected to add KSh 6,000,000 of revenue a year at a 60% contribution margin and to cut annual operating costs by KSh 1,200,000.

1,093 words, about 5 min 3

Term loan appraisal: DSCR, collateral and restructuring

Baraka Dairy Processors Ltd has applied to your bank for a KSh 25,000,000 five-year term loan at 16% p.a. to buy cooling tanks and expand milk collection.

1,116 words, about 6 min 4

Cooperative board: tenure, related parties and a whistleblower

Tamira Housing Cooperative Society has 4,200 members and KSh 1.8 billion in assets, governed by a nine-member board. The chairman has served fourteen years.

1,503 words, about 8 min 5

ERP go-live: data migration, superuser access and a payment fraud

Jumuia Distributors Ltd, a KSh 3 billion-turnover FMCG distributor, goes live on a new ERP in three weeks. Supplier master data reconciles to 96% of records by count, but the unmatched 4% includes the twelve largest suppliers, who account for 38% of spend.

1,519 words, about 8 min