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

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Accountant Strategic Case Study Exam Sample Questions (Q35-Q40):

NEW QUESTION # 35
- Pay fixed sum per share to each LHD shareholder
- Would require Daistruk to raise finance unless under R$32m they currently hold
- Could impact gearing
- Easy to understand, most transparent and obvious

Answer: A


NEW QUESTION # 36
Cheese and Eggs (Fried Cheese and Eggs)

Answer: A


NEW QUESTION # 37
- Net asset valuation
- Intangible assets
- Earnings based valuation
- Future free cashflows

Answer: C


NEW QUESTION # 38
Finished temperature dough?

Answer: B


NEW QUESTION # 39
Meats, Poultry, Fish (Lean Meats Poultry, Fish)

Answer: C


NEW QUESTION # 40
......

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