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  • Total Questions: 175
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Accountant CIMA-SCS Exam Syllabus Topics:

SectionObjectives
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
            Digital Strategy and Sustainability- Sustainability and ESG
            • 1. Sustainable business strategy
              • 2. Environmental and social impact
                - Digital transformation
                • 1. Data-driven decision making
                  • 2. Technology-enabled business models
                    Financial Strategy- Value creation and financial governance
                    • 1. Shareholder value analysis
                      • 2. Financial risk management
                        - Investment and financing decisions
                        • 1. Capital structure considerations
                          • 2. Investment appraisal
                            Strategy Implementation- Performance management systems
                            • 1. Strategic performance measurement
                              • 2. KPIs and dashboards
                                - Organisational change and execution
                                • 1. Project and program delivery
                                  • 2. Change management
                                    Risk Management and Governance- Corporate governance
                                    • 1. Board responsibilities
                                      • 2. Ethics and compliance
                                        - Enterprise risk management
                                        • 1. Risk mitigation strategies
                                          • 2. Risk identification and assessment

                                            Accountant Strategic Case Study Sample Questions:

                                            1. Uncooked Poultry

                                            A) Yellow
                                            B) Red
                                            C) Blue
                                            D) Green


                                            2. - Board committees already set up (audit, remuneration, nomination, risk. Daistruk have NEDs to set remuneration)
                                            - Senior Independent Director NED (Hongyu)

                                            A) Benefits of robotics for Daistruk
                                            B) Technological factors (reputational risk)
                                            C) Strengths of Daistruk corporate governance
                                            D) Strategic risks of Drone investment for Daistruk


                                            3. Summer savory

                                            A) Use in italian sausage
                                            B) Similar shape to parsley
                                            C) Similar flavor to thyme
                                            D) Similar to parsley


                                            4. - 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 the chief executive
                                            D) Roles of NED's


                                            5. - Allow Daistruk to buy required amount of foreign currency at given future date using agreed forward rate
                                            - Futures are standardised market-traded contracts
                                            - Fixed amounts of money for limited range of dates
                                            - Futures can be traded on futures exchanges

                                            A) Currency Futures
                                            B) Daistruk currency risks
                                            C) Currency Options
                                            D) Earnings valuation


                                            Solutions:

                                            Question # 1
                                            Answer: A
                                            Question # 2
                                            Answer: C
                                            Question # 3
                                            Answer: C
                                            Question # 4
                                            Answer: A
                                            Question # 5
                                            Answer: A

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