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Accountant CIMA-SCS Exam Syllabus Topics:

SectionObjectives
Financial Strategy- Value creation and financial governance
  • 1. Shareholder value analysis
    • 2. Financial risk management
      - Investment and financing decisions
      • 1. Investment appraisal
        • 2. Capital structure considerations
          Strategy Implementation- Performance management systems
          • 1. KPIs and dashboards
            • 2. Strategic performance measurement
              - Organisational change and execution
              • 1. Project and program delivery
                • 2. Change management
                  Strategy Development- Strategy formulation
                  • 1. Business model design
                    • 2. Corporate strategy options
                      - Strategic analysis and diagnosis
                      • 1. Strategic position evaluation
                        • 2. External environment analysis
                          • 3. Internal capability assessment
                            Risk Management and Governance- Enterprise risk management
                            • 1. Risk mitigation strategies
                              • 2. Risk identification and assessment
                                - Corporate governance
                                • 1. Board responsibilities
                                  • 2. Ethics and compliance
                                    Digital Strategy and Sustainability- Sustainability and ESG
                                    • 1. Sustainable business strategy
                                      • 2. Environmental and social impact
                                        - Digital transformation
                                        • 1. Technology-enabled business models
                                          • 2. Data-driven decision making

                                            Accountant Strategic Case Study Sample Questions:

                                            Manual final

                                            • A. 180-F - 194-F
                                            • B. 150-f - 160-f
                                            • C. 110-f - 120-f
                                            • D. 160-f - 180-f
                                            Reveal Solution  Discussion  0

                                            Correct Answer: A  🗳️

                                            - Improve quality of info
                                            - Create value over time
                                            - Enhance accountability for capitals
                                            - Support integrated thinking

                                            • A. Disadv. of Currency Options
                                            • B. Types of valuation models
                                            • C. Risks of interest rate swap
                                            • D. Aims of Integrated Reporting (IR)
                                            Reveal Solution  Discussion  0

                                            Correct Answer: D  🗳️

                                            Stiff dough: Example (Peanut Butter, Sugar Cookies)

                                            • A. Bar style cookie
                                            • B. Dropped cookie
                                            • C. Similar to parsley
                                            • D. Sliced/rolled cookies
                                            Reveal Solution  Discussion  0

                                            Correct Answer: D  🗳️

                                            Meats, Poultry, Fish (Lean Meats Poultry, Fish)

                                            • A. I
                                            • B. G
                                            • C. L
                                            • D. E
                                            Reveal Solution  Discussion  0

                                            Correct Answer: C  🗳️

                                            - Hedging technique used to net off large transactions intra-group
                                            - It reduces the number of physical transactions

                                            • A. Financing decisions
                                            • B. Multilateral netting
                                            • C. Earnout payment method
                                            • D. If R$ strengthens....
                                            Reveal Solution  Discussion  0

                                            Correct Answer: B  🗳️

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