Accountant CIMA-SCS actual dump : Strategic Case Study Exam

CIMA-SCS
  • Exam Code: CIMA-SCS
  • Exam Name: Strategic Case Study Exam
  • Updated: Oct 03, 2026
  • Q & A: 175 Questions and Answers

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Accountant CIMA-SCS Exam Syllabus Topics:

SectionObjectives
Topic 1: Strategic Analysis- Analyzing strategic options
- Evaluating the business ecosystem and external environment
- Assessing strategic position and capabilities
Topic 2: The Role of the Strategic Finance Leader- Driving strategic performance and transformation
- Providing leadership on the strategic vision, values, and purpose of the organization
- Ensuring compliance and governance
- Overseeing risk management and internal control frameworks
Topic 3: Strategic Choice and Implementation- Managing strategic change and transformation
- Formulating business strategy and models
- Evaluating financing strategies and capital structure
Topic 4: Risk Management and Governance- Corporate governance structures and reporting
- Ethical frameworks and professional codes
- Managing strategic risks

Accountant Strategic Case Study Sample Questions:

Question #1

- Lack of transparency in offer value
- Difficult for LHD shareholders to assess if the value of shares being offered is fair
- No cash exchanged so not absolute
- More shares, so Daistruk shares will be diluted

  • A. Advantages of debt over equity financing
  • B. Disadvantages of debt financing
  • C. Advantages of preparing integrated report
  • D. Disadvantages of share for share exchange
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

Question #2

- Borrow in one currency and deposit money in another currency
- Loan taken out today in R$ and cash converted to E$ today and transferred to Euro bank account and kept there until required
- Interest paid when funds are needed

  • A. Types of decisions
  • B. Translation risk
  • C. Money Market hedge
  • D. Benefits of netting
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

Question #3

- Daistruk Current gearing = 39.5% (D/D+E)
- Amount of finance required
- Risk level of acquisition
- Setting a maximum overdraft level

  • A. Dividend decisions for Daistruk
  • B. External hedging techniques
  • C. Disadv. of Currency Options
  • D. Examples of financing decisions
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

Question #4

Sandwiches (Nasty Sandwiches)

  • A. B
  • B. D
  • C. N
  • D. H
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

Question #5

- Hard to value intangible assets (such as brand)
- Won't be on balance sheet usually
- Would need to carry out due diligence

  • A. Disadv. of Currency Futures
  • B. Intangible assets valuation
  • C. External hedging techniques
  • D. Financing decisions
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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