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Accountant CIMA-SCS Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Recommend Financing Strategies | 15–25% | - Assess capital structure and cost of capital - Evaluate mergers, acquisitions and divestment decisions - Evaluate funding requirements and sources - Recommend dividend, investment and financing policies |
| Topic 2: Recommend and Maintain Sound Control Environment | 15–25% | - Recommend assurance and reporting processes - Ensure compliance with laws, regulations and standards - Design and assess internal control systems - Evaluate governance structures and ethical frameworks |
| Topic 3: Evaluate and Mitigate Risk | 15–25% | - 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 |
| Topic 4: Develop Business Strategy | 15–25% | - Analyse organisational mission, vision and objectives - Plan strategy implementation and governance - Formulate strategic options and select appropriate strategies - Evaluate internal and external environments |
| Topic 5: Evaluate Business Ecosystem and Environment | 15–25% | - Evaluate stakeholder interests and influence - Assess industry structure and competitive forces - Assess impact of digital transformation and innovation - Analyse macro-environmental factors (political, economic, social, technological, legal, environmental) |
Accountant Strategic Case Study Sample Questions:
1. - Implement a write off process for unsellable products
- Destroy defected products
- CCTV system in place
- Visitor log to track who goes in and our of factory
A) Internal controls to prevent stolen data
B) Internal controls to prevent fraud
C) Impact of downtime for Daistruk IT system
D) Responses to unethical behaviour
2. Stiff dough: Example (Peanut Butter, Sugar Cookies)
A) Bar style cookie
B) Dropped cookie
C) Similar to parsley
D) Sliced/rolled cookies
3. Puddings (Jello Puddings)
A) D
B) H
C) J
D) P
4. - Improve quality of info
- Create value over time
- Enhance accountability for capitals
- Support integrated thinking
A) Types of valuation models
B) Disadv. of Currency Options
C) Risks of interest rate swap
D) Aims of Integrated Reporting (IR)
5. Finished temperature dough?
A) 160-f - 180-f
B) 180-f - 194-f
C) 150-f - 160-f
D) 78-F - 82-F
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: D | Question # 3 Answer: C | Question # 4 Answer: D | Question # 5 Answer: D |



