MATSEC IM Accounting case studies
MATSEC IM Accounting · Put your knowledge to work in context.
The MATSEC Intermediate Level Accounting examination is offered by the MATSEC Examinations Board, which operates within L-Università ta' Malta and publishes its regulations, guidelines and policies, syllabi, current session information, applications, past papers, and marking schemes and exemplars through its official pages. Candidates should treat those published documents - particularly the current syllabus and the marking schemes and exemplars - as the authoritative statement of what the examination contains and how it is assessed. This profile is an independent study resource and is not affiliated with, endorsed by, or connected to the MATSEC Examinations Board or the University of Malta. It is written for candidates preparing for an intermediate-level accounting qualification, whether as part of a matriculation programme or for personal progression, and for those returning to accounting study who want a structured revision path. The MATSEC IM Accounting case studies are 5 cases and about 3,666 words.
1Packaging machine overhaul, doubtful debt and legal claim
Għajnuna Ltd, a Maltese food-processing company, prepares accounts to 31 December. Its main packaging machine was bought on 1 January 2020 for €180,000 and is depreciated at 10% a year on cost, with no residual value.
802 words, about 4 min2Special order with a capacity constraint
Delimara Components Ltd makes a single component and is currently producing 9,000 units a year against a practical capacity of 10,000. The normal selling price is €25 per unit and variable costs are €11 per unit.
657 words, about 3 min3Bank reconciliation and petty cash control
Falcon Retail Ltd's cash book showed a bank overdraft of €1,240 at 31 May 2025. The bank statement at that date showed an overdraft of €2,745.
722 words, about 4 min4Profit growth versus liquidity at Blue Lagoon Catering
Blue Lagoon Catering Ltd operates a chain of cafés. The bank is considering a €500,000 five-year loan for a second outlet.
716 words, about 4 min5Reconstructing profit after a flood at Rita's Boutique
Rita's Boutique is a sole trader. A burst pipe destroyed most of the accounting records for the year ended 31 December 2024.
769 words, about 4 min