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Accountant CIMA-SCS Exam Syllabus Topics:

Accountant Strategic Case Study Sample Questions:

1. - Paid in cash immediately but some is deferred until target company achieves performance targets after acquisition
- Mainly used to protect acquiring company when it aquires a smaller business

A) Daistruk currency risks
B) Advantages of earnout
C) Share for share exchange
D) Earnout payment method

2. Not less then 110•F

A) Manual wash
B) Manual rinse
C) Narrow leave
D) Manual sanitizing

3. Salads, Salad Dressings, Relish (Make Salads, Salad dressings, and Relish)

A) E
B) M
C) O
D) K

4. - Implement a write off process for unsellable products
- Destroy defected products
- CCTV system in place
- Visitor log to track who goes in and our of factory

A) Responses to unethical behaviour
B) Internal controls to prevent stolen data
C) Impact of downtime for Daistruk IT system
D) Internal controls to prevent fraud

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

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

Solutions: