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CGMA Exam - Case Study Guide by American Institute of Certified Public Accountants

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chapter 10 Walkthrough of the practice exam

Chapter learning objectives

  • After completing this chapter, you should be able to identify thought processes that will help you when working through the exam

  • You will also attempt the practice exam with guidance.

1 The aim of a walkthrough

The aim of this chapter is to give you a chance to practise many of the techniques you have been shown in previous chapters of this study text. This should help you to understand the various thought processes needed to complete the full three-hour examination. It is important that you work through this chapter at a steady pace.

Don’t rush on to the next stage until you have properly digested the information, followed the guidance labelled ‘Stop and Think!’ and made your own notes. This will give you more confidence than simply reading the model solutions. You should refer to the unseen materials produced in the previous chapter as you proceed through these exercises.

The next chapter will then guide you through the suggested solutions and marking key.

2 Summary of scenario 1

The information presented in scenario one indicates the crystallisation of a theme which was developing throughout the pre-seen information i.e. the potential for Cast to become a listed company. This is in line with the appointment of a new CEO who has been recruited in line with from a quoted company background which increases the potential of a successful listing.

The former ‘family business’ is now owned by a wider range of ...

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