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Accountant CIMA-SCS Exam Syllabus Topics:

SectionObjectives
Topic 1: Financial Strategy- Value creation and financial governance
  • 1. Financial risk management
    • 2. Shareholder value analysis
      - Investment and financing decisions
      • 1. Capital structure considerations
        • 2. Investment appraisal
          Topic 2: Digital Strategy and Sustainability- Digital transformation
          • 1. Data-driven decision making
            • 2. Technology-enabled business models
              - Sustainability and ESG
              • 1. Environmental and social impact
                • 2. Sustainable business strategy
                  Topic 3: Strategy Development- Strategy formulation
                  • 1. Corporate strategy options
                    • 2. Business model design
                      - Strategic analysis and diagnosis
                      • 1. Internal capability assessment
                        • 2. Strategic position evaluation
                          • 3. External environment analysis
                            Topic 4: Strategy Implementation- Performance management systems
                            • 1. KPIs and dashboards
                              • 2. Strategic performance measurement
                                - Organisational change and execution
                                • 1. Project and program delivery
                                  • 2. Change management
                                    Topic 5: Risk Management and Governance- Corporate governance
                                    • 1. Board responsibilities
                                      • 2. Ethics and compliance
                                        - Enterprise risk management
                                        • 1. Risk identification and assessment
                                          • 2. Risk mitigation strategies

                                            Accountant Strategic Case Study Sample Questions:

                                            - Issue new shares and give them to acquired company shareholders in exchange for acquired company shares
                                            - Could be 1-1 depending on valuation

                                            • A. Issues with cash offer
                                            • B. Earnout payment method
                                            • C. Share for share exchange
                                            • D. Types of preference shares
                                            Reveal Solution  Discussion  0

                                            Correct Answer: C  🗳️

                                            Spiral-shape

                                            • A. Bacilli
                                            • B. Cocci
                                            • C. Spirilla
                                            • D. Spirochetes
                                            Reveal Solution  Discussion  0

                                            Correct Answer: C  🗳️

                                            Cilantro

                                            • A. Use in italian sausage
                                            • B. Similar flavor to thyme
                                            • C. Very small leaves
                                            • D. Similar shape to parsley
                                            Reveal Solution  Discussion  0

                                            Correct Answer: D  🗳️

                                            - Makes sure board meetings are held properly
                                            - Ensures good quality info is going all board members
                                            - Ensures relationship between executive and non-executives are working well
                                            - Evaluates chief exec.'s performance

                                            • A. Roles of the chairman
                                            • B. Governance definition
                                            • C. Roles of NED's
                                            • D. Roles of the chief executive
                                            Reveal Solution  Discussion  0

                                            Correct Answer: A  🗳️

                                            Gaining an understanding of the main environmental issues that may affect the organisation;
                                            *Political
                                            *Economic
                                            *Social
                                            *Technological
                                            *Environmental
                                            *Legal

                                            • A. OPEN SYSTEM
                                            • B. VALUES
                                            • C. ECONOMIC VALUE CREATION
                                            • D. PESTEL
                                            Reveal Solution  Discussion  0

                                            Correct Answer: D  🗳️

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