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Accountant CIMA-SCS Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Recommend and Maintain Sound Control Environment15–25%- Evaluate governance structures and ethical frameworks
- Ensure compliance with laws, regulations and standards
- Design and assess internal control systems
- Recommend assurance and reporting processes
Topic 2: Recommend Financing Strategies15–25%- Recommend dividend, investment and financing policies
- Evaluate mergers, acquisitions and divestment decisions
- Evaluate funding requirements and sources
- Assess capital structure and cost of capital
Topic 3: Evaluate and Mitigate Risk15–25%- Assess risk likelihood and impact
- Recommend risk mitigation and response strategies
- Identify and categorise strategic, operational, financial and compliance risks
- Design and evaluate risk management frameworks and controls
Topic 4: Develop Business Strategy15–25%- Evaluate internal and external environments
- Analyse organisational mission, vision and objectives
- Plan strategy implementation and governance
- Formulate strategic options and select appropriate strategies
Topic 5: Evaluate Business Ecosystem and Environment15–25%- Assess industry structure and competitive forces
- Assess impact of digital transformation and innovation
- Evaluate stakeholder interests and influence
- Analyse macro-environmental factors (political, economic, social, technological, legal, environmental)

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Accountant Strategic Case Study Exam Sample Questions (Q33-Q38):

NEW QUESTION # 33
- 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 # 34
- Paid cash early
- Potential for shareholders to get paid even more if they can achieve targets

Answer: A


NEW QUESTION # 35
- Acquired company shareholders have no on-going involvement with the company
- Once they have been bough , old shareholders won't receive income in future

Answer: B


NEW QUESTION # 36
- Technological factors
- Environmental issues
- Social issues
- Employees, Management
- Materials

Answer: D


NEW QUESTION # 37
105 - 110 F

Answer: D


NEW QUESTION # 38
......

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