ACCA SBL interactive practice
ACCA SBL Interactive Case Study — World Adventure Tours Co
Work through the World Adventure Tours Co case using the current three-task SBL format, interactive exhibits, a live spreadsheet and OpenTuition video guidance.
Current SBL format
This practice case now follows the current SBL structure: one integrated case, pre-seen information, three tasks, 80 technical marks and 20 professional-skills marks. The original OpenTuition videos remain valuable for application technique, but they were recorded before the move to three tasks and a 3 hour 15 minute exam.
Start here: how to use the case
Watch the short OpenTuition guidance before opening the timed attempt. The case organisation and core teaching have been retained; the requirements, marking and response areas have been rebuilt for the 2026–27 SBL syllabus.
Meet World Adventure Tours Co
The introduction explains how to read the organisation, identify the role and use each exhibit as evidence rather than repeating a memorised model.
Do not watch passively
Pause after the introduction and write down five matters you expect the board to care about. Then compare your list with the pre-seen and exam-day exhibits inside the mock.
What the interactive mock gives you
A separate pre-seen exhibit followed by current-style exam-day information.
Three integrated tasks totalling 100 marks.
A word processor for every task and a spreadsheet response area for the IT business case.
All five SBL professional skills, each assessed once for four marks.
Model answers, marking grids and feedback after submission.
Open the full-screen World Adventure Tours mock
The old PDFs are no longer the exam
The former question pack used five tasks and older timing. It has therefore been retired rather than left beside the current interactive version. Use the mock above when practising to time.
Warm-up 1: see the strategy choices
Reveal the four Ansoff directions, then attach the WAT proposal to each quadrant. The model helps organise evidence; it does not replace evaluation.
Apply the matrix to WAT
Market penetration: repair the existing premium adventure product and remove failure costs. Market development: adapt suitable tours for older customers. Product development: offer adjacent holidays to existing younger customers. Diversification: buy the unrelated gym chain. The commercial answer must compare risk, capability, brand fit and likely synergy before recommending a sequence.
Warm-up 2: diagnose change as a whole system
Reveal the four POPIT views. Ask what will happen if WAT buys software but leaves the other three views unchanged.
The point of POPIT
The booking failures are not automatically an IT problem. People, organisation, processes and information technology must be redesigned together.
Warm-up 3: challenge the business case
Use the spreadsheet before reading the model answer. Recreate the discounted cash flows, then remove the “increase in goodwill” row and observe what happens to NPV. Also test a delay or lower booking-error savings.
What a sceptical finance manager should notice
A positive NPV does not make a weak business case reliable. Goodwill is not an annual cash flow; the error savings, timing, project life and discount rate are unsupported; implementation, migration, training and cyber-security costs are missing; and no sensitivity analysis is provided.
Professional-skills checklist
Analysis: connect evidence across exhibits and explain causes, implications and relationships.
Communication: use the requested format, board-level tone, headings and prioritisation.
Scepticism: challenge unsupported claims and seek corroborating evidence.
Evaluation: weigh advantages, disadvantages, risk and feasibility before concluding.
Commercial acumen: recommend action that is practical for WAT and protects long-term value.