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Accountant CIMA-SCS Exam Syllabus Topics:

SectionWeightObjectives
Recommend Financing Strategies15–25%- Evaluate mergers, acquisitions and divestment decisions
- Evaluate funding requirements and sources
- Recommend dividend, investment and financing policies
- Assess capital structure and cost of capital
Evaluate Business Ecosystem and Environment15–25%- Assess impact of digital transformation and innovation
- Assess industry structure and competitive forces
- Analyse macro-environmental factors (political, economic, social, technological, legal, environmental)
- Evaluate stakeholder interests and influence
Evaluate and Mitigate Risk15–25%- Design and evaluate risk management frameworks and controls
- Assess risk likelihood and impact
- Identify and categorise strategic, operational, financial and compliance risks
- Recommend risk mitigation and response strategies
Recommend and Maintain Sound Control Environment15–25%- Recommend assurance and reporting processes
- Ensure compliance with laws, regulations and standards
- Design and assess internal control systems
- Evaluate governance structures and ethical frameworks
Develop Business Strategy15–25%- Analyse organisational mission, vision and objectives
- Evaluate internal and external environments
- Plan strategy implementation and governance
- Formulate strategic options and select appropriate strategies

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Accountant Strategic Case Study Exam Sample Questions (Q104-Q109):

NEW QUESTION # 104
- Daistruk Current gearing = 39.5% (D/D+E)
- Amount of finance required
- Risk level of acquisition
- Setting a maximum overdraft level

Answer: A


NEW QUESTION # 105
Rosemary

Answer: C


NEW QUESTION # 106
- Responsibility of the board of directors, the executive directors, and the non-executive directors
- Board of directors is ultimately to blame if things go wrong in the organisation

Answer: D


NEW QUESTION # 107
Machine Rinse

Answer: C


NEW QUESTION # 108
there are two strong dividend signals:
1) a reduction in the dividend per share signals that the company is in financial difficulties
2) a failure to pay a dividend at all signals that the company is very close to receivership
The company must take great care in setting dividend levels and ensure that the market is kept fully informed of future prospects

Answer: B


NEW QUESTION # 109
......

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