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Accountant CIMA-SCS Exam Syllabus Topics:

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

                                            Accountant Strategic Case Study Sample Questions:

                                            - Paid cash early
                                            - Potential for shareholders to get paid even more if they can achieve targets

                                            • A. Benefits of netting
                                            • B. Earnout payment method
                                            • C. Multilateral netting
                                            • D. Advantages of earnout
                                            Reveal Solution  Discussion  0

                                            Correct Answer: D  🗳️

                                            - Can deliver inventory all over warehouse
                                            - Take over monotonous tasks and save cost through reduced headcount
                                            - Reduce human error
                                            - Increase delivery speed
                                            - Robots can be more reliable than humans

                                            • A. Risks of robotics for Daistruk
                                            • B. Strengths of Daistruk corporate governance
                                            • C. Benefits of robotics for Daistruk
                                            • D. Risks with organic growth
                                            Reveal Solution  Discussion  0

                                            Correct Answer: C  🗳️

                                            - To be timely and reliable
                                            - Provide goods and services to customers without disruption
                                            - Daistruk IT needs to be available 365, 24/7 to track inventory and manage delivery

                                            • A. Roles of the chairman
                                            • B. Aim of Availability
                                            • C. Porter's value chain
                                            • D. Aim of integrity of data
                                            Reveal Solution  Discussion  0

                                            Correct Answer: B  🗳️

                                            Cereals and Pastas (Epic Cereals and Pastas)

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

                                            Correct Answer: B  🗳️

                                            - Old shareholders will continue to be shareholders for Daistruk
                                            - Would receive dividends
                                            - Capital gains tax change from selling shares would be deferred since no cash is exchanged

                                            • A. Benefits of interest rate swap
                                            • B. Advantages of share for share exchange
                                            • C. Advantages of earnout
                                            • D. Advantages of equity over debt financing
                                            Reveal Solution  Discussion  0

                                            Correct Answer: B  🗳️

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