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Accountant CIMA-SCS Exam Syllabus Topics:

SectionObjectives
Digital Strategy and Sustainability- Sustainability and ESG
  • 1. Sustainable business strategy
    • 2. Environmental and social impact
      - Digital transformation
      • 1. Technology-enabled business models
        • 2. Data-driven decision making
          Strategy Development- Strategy formulation
          • 1. Business model design
            • 2. Corporate strategy options
              - Strategic analysis and diagnosis
              • 1. External environment analysis
                • 2. Strategic position evaluation
                  • 3. Internal capability assessment
                    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
                            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
                                    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

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                                            Accountant Strategic Case Study Exam Sample Questions (Q46-Q51):

                                            NEW QUESTION # 46
                                            Salads, Salad Dressings, Relish (Make Salads, Salad dressings, and Relish)

                                            Answer: C


                                            NEW QUESTION # 47
                                            - How should funds be raised?
                                            - What is cost of finance?
                                            - Impact on gearing?
                                            - Equity or debt financing?
                                            - Look at LT vs. ST

                                            Answer: A


                                            NEW QUESTION # 48
                                            Stiff dough: Example (Peanut Butter, Sugar Cookies)

                                            Answer: A


                                            NEW QUESTION # 49
                                            Sea food

                                            Answer: B


                                            NEW QUESTION # 50
                                            145•F

                                            Answer: C


                                            NEW QUESTION # 51
                                            ......

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