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Accountant CIMA-SCS Exam Syllabus Topics:

Accountant Strategic Case Study Sample Questions:

1. - Paid cash early
- Potential for shareholders to get paid even more if they can achieve targets

A) Multilateral netting
B) Earnout payment method
C) Advantages of earnout
D) Benefits of netting

2. Oregano

A) Shape like pine needles
B) Small oval leaves
C) Pointed and green leave
D) Narrow leave

3. - Machinery not working properly
- Data leaks can cause bad reputation
- Social media - use of customers using it to complain
- Daistruk have IT specialists

A) Internal controls to prevent stolen data
B) Technological factors (reputational risk)
C) Internal controls to prevent fraud
D) Strengths of Daistruk corporate governance

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 chief executive
B) Governance definition
C) Roles of NED's
D) Roles of the chairman

5. - Financing decisions (where to get money from)
- Investment decisions (what to do with money)
- Dividend decisions (what to do with cash earned)

A) Types of decisions
B) Financing decisions
C) Types of currency risk
D) Types of valuation models

Solutions: