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Accountant CIMA-SCS Exam Syllabus Topics:

Accountant Strategic Case Study Sample Questions:

1. Soft dough: Example (butterscotch, Chocolate chip)

A) Dropped Cookie
B) Bar Cookie
C) White
D) Bar Style Cookie

2. - 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) Disadvantages of share for share exchange
B) Advantages of preparing integrated report
C) Advantages of debt over equity financing
D) Disadvantages of debt financing

3. - Changes in rates affect the assets and liabilities on Daistruk's accounts
- All assets and liabilities will be translated from their functional currency into R$ at the year-end ex. rate

A) Translation risk
B) Currency Futures
C) Transaction risk
D) Types of decisions

4. Machine wash

A) 180-f - 194-f
B) 160-f - 180-f
C) 150-F - 160-F
D) 110-f - 120-f

5. - Allow Daistruk to buy required amount of foreign currency at given future date using agreed forward rate
- Futures are standardised market-traded contracts
- Fixed amounts of money for limited range of dates
- Futures can be traded on futures exchanges

A) Currency Options
B) Daistruk currency risks
C) Earnings valuation
D) Currency Futures

Solutions: