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Accountant CIMA-SCS Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Strategy Implementation | - Performance management systems
|
| Topic 2: Digital Strategy and Sustainability | - Digital transformation
|
| Topic 3: Strategy Development | - Strategy formulation
|
| Topic 4: Financial Strategy | - Value creation and financial governance
|
| Topic 5: Risk Management and Governance | - Corporate governance
|
Accountant Strategic Case Study Sample Questions:
Temperature dough?
- A. 65-F
- B. 64-f
- C. 66-f
- D. 60-f
Correct Answer: A 🗳️
- Use net assets as basis
- Difficult to apply to businesses with high intangible assets
- Useful when valuing capital intensive businesses (not useful in service)
- Avoids need to forecast future earnings or cashflows
- A. Net asset valuation
- B. Earnout payment method
- C. Types of decisions
- D. Money Market hedge
Correct Answer: A 🗳️
- No guarantee extra consideration will be paid if performance are not met
- A. Advantages of equity over debt financing
- B. Advantages of earnout
- C. Disadv. of Currency Options
- D. Disadvantages of earnout
Correct Answer: D 🗳️
- Implement a write off process for unsellable products
- Destroy defected products
- CCTV system in place
- Visitor log to track who goes in and our of factory
- A. Responses to unethical behaviour
- B. Impact of downtime for Daistruk IT system
- C. Internal controls to prevent fraud
- D. Internal controls to prevent stolen data
Correct Answer: C 🗳️
Basil
- A. Pointed and green leave
- B. Very small leaves
- C. Similar flavor to thyme
- D. Pointed textured leaves
Correct Answer: A 🗳️
