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Accountant CIMA-SCS Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Strategy Development | - Strategy formulation
|
| Risk Management and Governance | - Enterprise risk management
|
| Financial Strategy | - Value creation and financial governance
|
| Digital Strategy and Sustainability | - Digital transformation
|
| Strategy Implementation | - Performance management systems
|
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
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
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
Correct Answer: B 🗳️
Cereals and Pastas (Epic Cereals and Pastas)
- A. R
- B. E
- C. G
- D. L
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
Correct Answer: B 🗳️
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