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CIMA Exam NOVEMBER 2014 Tips and predictions of Key examinable areas from First Intuition's

November 2014


Sections A and B
Taxation, including deferred tax and a tax computation
Statement of cash flows
The framework

Section C
Single company accounts – including revaluations, leases
Group accounts

– Groups: Statement of cashflows
– Interpretation of company accounts
– Group SOCIE
– Financial Instruments
– Earnings Per Share
– Pensions
– Discussion of whether to include people on the SFP

  • Overseas project appraisal
  • Financial forecasts
  • Business valuations
  • Cost of capital and risk
  • Decisions on sources of finance
  • Working capital

Section A
• Selection of short answer questions

Section B
• Likely to have one question on budgeting techniques (ABB/Incremental/ZBB)
• Financial instruments (including calculation of AER / YTM)
• Modern environment (TQM/JIT/Environmental Costing)
• Potential calculation questions (VOPI/NPV/profit tables/EV)
• Preparation of cash budget

Section C

• Variances (including planning vs operational / mix vs yield) → ABC has come up in Section C for the last 2 sittings, hence likely to get a variance question.
• NPV + payback period/IRR

Learning curves
ROI and RI
Multiple limiting factors


Section A
Identification and management of risks for the company in the preseen using elements of the risk management cycle.
Evaluation of the company’s controls

Section B
• Corporate Governance –internal audit, internal controls, Boards of Directors
• Financial risk – currency risk : ways of managing currency risk, including options
• IT risks and controls, including CAATs.
• Evaluation of 2 projects

  • Corporate Governance
  • Human Resource Plan
  • Marketing mix
  • International trade
  • Use of IT in operations management


Project management – completion and CPA
Corporate governance
Ethical behaviour
Managers and subordinates
Organisational culture
Contrasting models of strategic planning

Courtesy  -
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