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Accountant CIMA-SCS Exam Syllabus Topics:

Accountant Strategic Case Study Sample Questions:

1. - Improve quality of info
- Create value over time
- Enhance accountability for capitals
- Support integrated thinking

A) Types of valuation models
B) Aims of Integrated Reporting (IR)
C) Risks of interest rate swap
D) Disadv. of Currency Options

2. Five forces examines an organisations industry
*New entrants- barriers to entry?
*Power of suppliers- industry is dominated by few suppliers
*Substitutes- satisfy the same need
*power of buyers- high when there is a concentration of buyers
*Rivalry amongst competitors
Conclusion: desirable situation is where there is weak suppliers and buyers, few substitutes, high barriers to entry and little rivalry

A) Porter's Five Forces
B) The Bird In The Hand Argument
C) Five Forces Model
D) Ansoff- The Product/market Growth Framework

3. Stiff dough: Example (Peanut Butter, Sugar Cookies)

A) Bar style cookie
B) Sliced/rolled cookies
C) Dropped cookie
D) Similar to parsley

4. - Reputational risk depending on media coverage
- Staff redundancies
- Costs overrunning
- IT compliance needed
- More prone to hacking due to new tech
- Do Daistruk have resources to deal with robots on day to day basis?
- Robots may not work as required

A) Reasons to use a risk register
B) Benefits of robotics for Daistruk
C) Risks of robotics for Daistruk
D) Roles of the chief executive

5. - Will be unable to manage customers inventory
- Storage and handling service will stop at a loss to company productivity
- Causes increased labour cost and cashflow problems

A) Impact of downtime for Daistruk IT system
B) Strengths of Daistruk corporate governance
C) Internal controls to prevent fraud
D) Internal controls to prevent stolen data

Solutions: