Accountant CIMA-SCS : Strategic Case Study Exam

  • Exam Code: CIMA-SCS
  • Exam Name: Strategic Case Study Exam
  • Updated: Oct 04, 2026
  • Q & A: 175 Questions and Answers

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Accountant CIMA-SCS Exam Syllabus Topics:

SectionObjectives
Strategy Development- Strategic analysis and diagnosis
  • 1. External environment analysis
    • 2. Strategic position evaluation
      • 3. Internal capability assessment
        - Strategy formulation
        • 1. Business model design
          • 2. Corporate strategy options
            Financial Strategy- Value creation and financial governance
            • 1. Financial risk management
              • 2. Shareholder value analysis
                - Investment and financing decisions
                • 1. Investment appraisal
                  • 2. Capital structure considerations
                    Digital Strategy and Sustainability- Digital transformation
                    • 1. Technology-enabled business models
                      • 2. Data-driven decision making
                        - Sustainability and ESG
                        • 1. Sustainable business strategy
                          • 2. Environmental and social impact
                            Risk Management and Governance- Corporate governance
                            • 1. Board responsibilities
                              • 2. Ethics and compliance
                                - Enterprise risk management
                                • 1. Risk identification and assessment
                                  • 2. Risk mitigation strategies
                                    Strategy Implementation- Organisational change and execution
                                    • 1. Change management
                                      • 2. Project and program delivery
                                        - Performance management systems
                                        • 1. Strategic performance measurement
                                          • 2. KPIs and dashboards

                                            Accountant Strategic Case Study Sample Questions:

                                            Question #1

                                            - Dividends are optional (interest payments are not)
                                            - No need to pay back the capital

                                            • A. Advantages of debt over equity financing
                                            • B. Advantages of share for share exchange
                                            • C. Advantages of equity over debt financing
                                            • D. Advantages of earnout
                                            Reveal Solution  Discussion  0

                                            Correct Answer: C  🗳️

                                            Question #2

                                            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
                                            Reveal Solution  Discussion  0

                                            Correct Answer: B  🗳️

                                            Question #3

                                            - Can deliver inventory all over warehouse
                                            - Take over monotonous tasks and save cost through reduced headcount
                                            - Reduce human error
                                            - Increase delivery speed
                                            - Robots can be more reliable than humans

                                            • A. Strengths of Daistruk corporate governance
                                            • B. Benefits of robotics for Daistruk
                                            • C. Risks of robotics for Daistruk
                                            • D. Risks with organic growth
                                            Reveal Solution  Discussion  0

                                            Correct Answer: B  🗳️

                                            Question #4

                                            Cheese and Eggs (Fried Cheese and Eggs)

                                            • A. True
                                            • B. False
                                            Reveal Solution  Discussion  0

                                            Correct Answer: B  🗳️

                                            Question #5

                                            - Risk to convert into another forward rate but no obligation to do so
                                            - Offers flexibility unlike forward rates
                                            - Can take rate, or let it lapse

                                            • A. Financing decisions
                                            • B. Translation risk
                                            • C. Scrip dividends
                                            • D. Currency Options
                                            Reveal Solution  Discussion  0

                                            Correct Answer: D  🗳️

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