By Nick Best, Heather Barnwell
CIMA reliable studying platforms are the one textbooks prompt by way of CIMA as center examining. Written by means of the CIMA examiners, markers and teachers, they particularly organize scholars to cross the CIMA tests first time.
Fully up to date to mirror the 2010 syllabus, they're filled with positive aspects to enhance studying, together with:
- step-by-step insurance at once associated with CIMA's studying results
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* The legit studying structures are the single learn fabrics recommended by means of CIMA
* Key sections written by way of former examiners for the main exact, up to date information in the direction of examination good fortune
* entire built-in package deal incorporating syllabus advice, complete textual content, suggested articles, revision publications and wide query perform
Read Online or Download CIMA Official Learning System Test of Professional Competence in Management Accounting (6th Edition) PDF
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Extra resources for CIMA Official Learning System Test of Professional Competence in Management Accounting (6th Edition)
There is no clear-cut answer to any case, although CIMA do publish the case writer’s suggested answer, so you are able to pass this criterion even if your answer differs from the case writer’s recommendations, as long as you analyse your issues and strategies appropriately and in detail. You need to be able to demonstrate that you can choose between alternative courses of action and that your decisions have been made after consideration of all of the appropriate factors. 1 Analyse the issues To achieve this aim, for each of the key issues you should consider the following: Key stakeholders Each issue will probably impact a number of stakeholders.
For others, you will be expected to generate issues of your own. In both cases you will need to evaluate each alternative, as a way to work towards the solution you will recommend later in your report. Evaluation of possible solutions, can simply be carried out by doing an analysis of Advantages and Disadvantages or through use of a formal model such as the Johnston and Scholes, Suitability, Acceptability, Feasibility (SAF) model. Your aim should be to use the SAF model at least once in your answer, since this will gain you marks in the technical and application section as well as here in the judgement section.
This could, of course, change based on the circumstances in the exam. If, as a result, the union were planning strike action, the impact would be far more wide reaching, both ﬁnancially and on a wider group of stakeholders and the issue would rise to high in importance. THE FIRST 30 MINUTES – PLANNING AND PRIORITISATION Issue 37 THE FIRST 30 MINUTES – PLANNING AND PRIORITISATION 38 STUDY MATERIAL T4 Issues of low importance affect few people in a minor way, and tend not to have signiﬁcant ﬁnancial implications.