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Accountant CIMA-SCS Exam Syllabus Topics:

Accountant Strategic Case Study Sample Questions:

1. - Add further layer of security
- Add back ups
- Scan malware on a regular basis
- Firewalls
- Encryption

A) Sources of reputational risk
B) Cyber security security measures
C) Responses to unethical behaviour
D) Risks with inorganic growth

2. Springers

A) Smooth and rigid
B) One or both end bulge outwards
C) Both ends are flat
D) Pointed textured leaves

3. *Stable dividend policy- paying a constant or constantly growing dividend each year.
*Constant payout ratio- paying out a constant proportion of equity earnings
*Zero dividend policy- all surplus earnings are invested back into the business
*residual dividend policy- a dividend is paid only if there are no further positive NPV projects available
*Ratchet Patterns- paying out a stable but rising dividend each year eg, dividends lag behind earnings

A) Dividend Policies
B) Signalling effect
C) Strategic Options
D) Clientele effect

4. Sage

A) Small rounded leaves with a flavor similar to Oregon
B) Shape like pine needles
C) Tiny holes caused by food acid during prolonged storage
D) Large green leaves that may be furry and velvety

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

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

Solutions: