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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. Capital structure considerations
        • 2. Investment appraisal
          Strategy Implementation- Organisational change and execution
          • 1. Change management
            • 2. Project and program delivery
              - Performance management systems
              • 1. Strategic performance measurement
                • 2. KPIs and dashboards
                  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
                          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 Development- Strategy formulation
                                  • 1. Business model design
                                    • 2. Corporate strategy options
                                      - Strategic analysis and diagnosis
                                      • 1. External environment analysis
                                        • 2. Internal capability assessment
                                          • 3. Strategic position evaluation

                                            Accountant Strategic Case Study Sample Questions:

                                            Personal - causing damage or distress to individual eg telephone number, credit card details/bank details
                                            Company - affecting share price rep eg customer lists, internal reporting
                                            Legal - official s of legislation eg Classified info , GDPR

                                            • A. Clientele Effect
                                            • B. Signalling Effect
                                            • C. Sensitive Information
                                            • D. Emotional Engagement
                                            Reveal Solution  Discussion  0

                                            Correct Answer: C  🗳️

                                            - Long term legal agreement needs to be in place
                                            - Partnering with another to share costs and profits
                                            - Long term commitment required

                                            • A. Risks with inorganic growth
                                            • B. Risks with Cost Leadership Strategy
                                            • C. Risks with organic growth
                                            • D. Risks with Joint development
                                            Reveal Solution  Discussion  0

                                            Correct Answer: D  🗳️

                                            Summer savory

                                            • A. Use in italian sausage
                                            • B. Similar shape to parsley
                                            • C. Similar to parsley
                                            • D. Similar flavor to thyme
                                            Reveal Solution  Discussion  0

                                            Correct Answer: D  🗳️

                                            Serving line temperature?

                                            • A. 180-F - 194-F
                                            • B. 110-f - 120-f
                                            • C. 78-f - 82-f
                                            • D. 150-f - 160-f
                                            Reveal Solution  Discussion  0

                                            Correct Answer: A  🗳️

                                            - Obligation to pay interest on borrowings
                                            - Pressure on cashflow as must pay interest back
                                            - Affects credit rating if unable to pay interest

                                            • A. Advantages of share for share exchange
                                            • B. Disadvantages of share for share exchange
                                            • C. Advantages of debt over equity financing
                                            • D. Disadvantages of debt financing
                                            Reveal Solution  Discussion  0

                                            Correct Answer: D  🗳️

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