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Accountant CIMA-SCS Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Strategy Development | - Strategy formulation
|
| Topic 2: Digital Strategy and Sustainability | - Sustainability and ESG
|
| Topic 3: Financial Strategy | - Value creation and financial governance
|
| Topic 4: Risk Management and Governance | - Corporate governance
|
| Topic 5: Strategy Implementation | - Performance management systems
|
Accountant Strategic Case Study Sample Questions:
Rod-Shape
- A. Cocci
- B. Bacilli
- C. Spirilla
- D. Flagella
Correct Answer: B 🗳️
- Paid in cash immediately but some is deferred until target company achieves performance targets after acquisition
- Mainly used to protect acquiring company when it aquires a smaller business
- A. Advantages of earnout
- B. Daistruk currency risks
- C. Share for share exchange
- D. Earnout payment method
Correct Answer: D 🗳️
Serving line temperature?
- A. 78-f - 82-f
- B. 110-f - 120-f
- C. 150-f - 160-f
- D. 180-F - 194-F
Correct Answer: D 🗳️
- More expensive than forward contract, MMH or futures
- High up front premiums to cover market risk
- Premium must be paid even if you lapse
- A. Disadvantages of debt financing
- B. Disadv. of Money Market Hedge
- C. Disadv. of Currency Futures
- D. Disadv. of Currency Options
Correct Answer: D 🗳️
- Net asset valuation
- Intangible assets
- Earnings based valuation
- Future free cashflows
- A. Advantages of earnout
- B. Types of preference shares
- C. Types of valuation models
- D. Disadv. of Currency Futures
Correct Answer: C 🗳️



