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Accountant CIMA-SCS Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Recommend Financing Strategies | 15–25% | - Recommend dividend, investment and financing policies - Assess capital structure and cost of capital - Evaluate mergers, acquisitions and divestment decisions - Evaluate funding requirements and sources |
| Topic 2: Evaluate Business Ecosystem and Environment | 15–25% | - Analyse macro-environmental factors (political, economic, social, technological, legal, environmental) - Assess industry structure and competitive forces - Assess impact of digital transformation and innovation - Evaluate stakeholder interests and influence |
| Topic 3: Recommend and Maintain Sound Control Environment | 15–25% | - Recommend assurance and reporting processes - Evaluate governance structures and ethical frameworks - Ensure compliance with laws, regulations and standards - Design and assess internal control systems |
| Topic 4: Evaluate and Mitigate Risk | 15–25% | - Assess risk likelihood and impact - Identify and categorise strategic, operational, financial and compliance risks - Recommend risk mitigation and response strategies - Design and evaluate risk management frameworks and controls |
| Topic 5: Develop Business Strategy | 15–25% | - Formulate strategic options and select appropriate strategies - Plan strategy implementation and governance - Analyse organisational mission, vision and objectives - Evaluate internal and external environments |
Accountant Strategic Case Study Sample Questions:
1) Where to compete- which markets, which products
2) how to compete- what should be the basis for our competitive advantage eg cost leader or differentiator
3) which investment vehicle to use- organic growth, acquisition, JV, merger, strategic alliance
- A. Strategic Options
- B. Scrip dividend
- C. Sensitive Information
- D. Signalling effect
Correct Answer: A 🗳️
Rod-Shape
- A. Flagella
- B. Spirilla
- C. Bacilli
- D. Cocci
Correct Answer: C 🗳️
105 - 110 F
- A. One or both end bulge outwards
- B. 1) Batch prepared Eggs
- C. Feathery leaves may be curly or flat
- D. What's the temperature of water for yeast?
Correct Answer: D 🗳️
Mint
- A. Very small leaves
- B. Pointed and green leave
- C. Pointed textured leaves
- D. Similar to parsley
Correct Answer: C 🗳️
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Polly 
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