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Accountant CIMA-SCS Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Develop Business Strategy | 15–25% | - Analyse organisational mission, vision and objectives - Plan strategy implementation and governance - Evaluate internal and external environments - Formulate strategic options and select appropriate strategies |
| Evaluate and Mitigate Risk | 15–25% | - Design and evaluate risk management frameworks and controls - Identify and categorise strategic, operational, financial and compliance risks - Recommend risk mitigation and response strategies - Assess risk likelihood and impact |
| Recommend and Maintain Sound Control Environment | 15–25% | - Design and assess internal control systems - Recommend assurance and reporting processes - Ensure compliance with laws, regulations and standards - Evaluate governance structures and ethical frameworks |
| Recommend Financing Strategies | 15–25% | - Recommend dividend, investment and financing policies - Evaluate funding requirements and sources - Assess capital structure and cost of capital - Evaluate mergers, acquisitions and divestment decisions |
| Evaluate Business Ecosystem and Environment | 15–25% | - Assess impact of digital transformation and innovation - Evaluate stakeholder interests and influence - Assess industry structure and competitive forces - Analyse macro-environmental factors (political, economic, social, technological, legal, environmental) |
Accountant Strategic Case Study Sample Questions:
1. shareholders are concerned as to how their return is delivered to them by the company. The company should follow a consistent dividend policy to ensure that they attract shareholders who like that particular policy
A) Signalling effect
B) Distribution effect
C) Clientele effect
D) Market reaction effect
2. Breads and Sweet Doughs
A) O
B) E
C) H
D) D
3. Machine Rinse
A) 150-f - 160-f
B) 180-f - 194-f
C) 110-f - 120-f
D) 160-F - 180-F
4. Basil
A) Pointed and green leave
B) Similar flavor to thyme
C) Pointed textured leaves
D) Very small leaves
5. 165•F
A) .88 - .99
B) 1) Left over
C) Feathery leaves may be curly or flat
D) Large green leaves that may be furry and velvety
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: D | Question # 3 Answer: D | Question # 4 Answer: A | Question # 5 Answer: B |








