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Accountant CIMA-SCS Exam Syllabus Topics:

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

                                            Accountant Strategic Case Study Sample Questions:

                                            Uncooked Poultry

                                            • A. Yellow
                                            • B. Red
                                            • C. Green
                                            • D. Blue
                                            Reveal Solution  Discussion  0

                                            Correct Answer: A  🗳️

                                            *shareholders are offered bonus shares as an alternative to a cash dividend
                                            *share price and EPS are likely to fall due to the increase in shares in issue, however the value of the shareholder's shares and future earnings are unchanged

                                            • A. Scrip dividend
                                            • B. Clientele effect
                                            • C. Strategic Options
                                            • D. Signalling effect
                                            Reveal Solution  Discussion  0

                                            Correct Answer: A  🗳️

                                            Dairy

                                            • A. Yellow
                                            • B. Green
                                            • C. Blue
                                            • D. White
                                            Reveal Solution  Discussion  0

                                            Correct Answer: D  🗳️

                                            Congo, Brownies

                                            • A. Bar style Cookie
                                            • B. Dropped cookie
                                            • C. Very small Leaves
                                            • D. Sliced/rolled cookies
                                            Reveal Solution  Discussion  0

                                            Correct Answer: A  🗳️

                                            *Availability- maximise biz hours
                                            *Confidentiality- protection from unauthorised access- passwords & encryption
                                            *Integrity of data- reliability of data
                                            *Integrity of processing- protection against inproper use

                                            • A. Scrip dividend
                                            • B. AICPA reporting framework (cyber security objectives)
                                            • C. Porters Generic Strategies - how to gain competitive advantage
                                            • D. Clientele effect
                                            Reveal Solution  Discussion  0

                                            Correct Answer: B  🗳️

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