Game Changing Webinar Series

Sir Hasan Dossani

VIFHE - Dec 2021 (Day 2) SBL
Whatsapp +92 332 337 8435
 Teacher’s Intro

Professional Qualification
• Fellow Chartered Accountant (1999)
• CMA, CISA, CIA and several more
• 20 years working experience in field of accounting and auditing
• Working as CFO in Dubai since last 10 years

Teaching Experience
• Teaching ACCA students since last two decades
• Taught appx 6000+ students
• I teach physical batch (in Karachi, Pakistan) and online batch (globally)
• I love to share real life / board room examples
• This is my 7th SBL Webinar

My Whatsapp: +971 5552 45672

Whatsapp +92 332 337 8435

 Join My Global SBL Group

To join my global whatsapp group, pls message on the below number and you will be sent a link

+ 92 330 376 0125

Whatsapp +92 332 337 8435

 How To Ask Question

• Ask Question verbally using your MIC (raise Hand and I will allow you to speak)

• Or you can type your question in the CHAT Box

• Your question should relate to the topic under discussion

• Any general / other question should be asked in last 10 minutes of the webinar

Whatsapp +92 332 337 8435

 Suggested Study Plan till Exam
Week Watch / Revise

WEEK 1 Watch DEC 2021 Webinar by Hasan Dossani & practice the Questions on
1 to 7 Nov CBE platform
WEEK 2 Watch SEP 2021 Webinar by Hasan Dossani & practice the Questions on
8 to 14 Nov CBE platform
WEEK 3 Practice following SBL Questions on CBE Platform:
15 to 21 Nov 1. SBL Sep 2018 (Cofold)
2. SBL Dec 2018 (Hilite)
3. SBL Sep/Dec 2019 (Dulce)
4. SBL Sep/Dec 2020 (BCO)

WEEK 4 Do 3 Mock Exams under strict Exam Conditions & have it marked:
22 to 28 Nov 1. SBL Mar/Jun 2019 (Smartwear)
2. SBL Specimen Paper # 3 (Nehby)
3. SBL Mar/Jun 2021 (NCCP)

Whatsapp +92 332 337 8435

Week Watch / Revise

WEEK 5 Revise SBL Past Papers

29 Nov to 5 Dec

STAY AWAY FROM

BOOK & REVISION KITS

Just Use Webinars &

Practice SBL Case Studies on CBE
(all webinars and notes available in my Global SBL Whatsapp Group + 92 330 376 0125)

Whatsapp +92 332 337 8435

 Mock Based Practice Class
(Paid Session)

You can also join my Mock Based Practice Classes starting 6 Nov 2021:

- 40+ hours of practice in LIVE sessions

- 4 SBL Question solving
- 3 Mock Exams under strict exam conditions
- 1 Mock Script checking with marks and feedback
- All classes will also be recorded for later viewing

Message +92 332 337 8435 for details and registration

Whatsapp +92 332 337 8435

1- Assess Options from Strategic Perspective
2- Diversifying Risk
3- Financing Structures
4- Tracking Project Variables
5- Governance Structure
6- Analyze Culture
7- Weakness of MIS
8- Recommendations & KPIs

Whatsapp +92 332 337 8435

 Question 2
Required:

Prepare briefing notes for the board of Nehby on the following:

a) An explanation of the appropriateness to Nehby Company of diversifying risk by going

into the hotel business (6 marks)

Professional skills marks are available for demonstrating Scepticism skill in questioning
the appropriateness of diversification for Nehby. (2 marks)

b) Consideration of the key factors which will influence the financing structure the board
of Nehby Company might choose (8 marks)

Professional skills marks are available for demonstrating commercial acumen skill in
using judgement and showing insight in clarifying the key factors and their implications
for the board of Nehby (2 marks)

(18 marks)

Whatsapp +92 332 337 8435

 Diversifying Risks
Risks can be diversified at 3 levels:

1. Product diversification

2. Industry diversification

3. Geographical diversification

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 Financing Structure
What is Financing Structure or Funding Strategies?
▪ Debt financing (debentures, term finance certificates, long term loans)
▪ Equity financing (ordinary shares, preference shares, rights issue, IPOs)

Factors to Decide Funding Strategies

▪ Purpose and amount
▪ Duration of requirement
▪ Equity financing:
o Cost linked with profitability i.e. dividend are paid if company makes profit
o Dilutes existing shareholding pattern
o No collateral is required
o No affect on gearing level
o May affect the culture or strategies of the company due to presence of outsiders
▪ Debt financing:
o Cost of fixed i.e. Interest not linked with business profitability
o Does not affect the ownership or culture of the company
o Require collaterals
o Affects or depends on current gearing level

Whatsapp +92 332 337 8435

 Professional Skills

Commercial Acumen Skill

Understanding of overall business and external factors. To be able to able to give commercially
sound comments and recommendations.

HINT: Use words like customers, competition, market share, strengths, weaknesses, opportunities,
threats, risks, technology, marketing, human resources, strategic planning, goals and objectives, etc.

Scepticism Skill
Ask questions or challenge someone’s views or opinions with facts and figures in order to
present the complete issue picture or issue

Hint: Adopt a questioning tone in your answer, using words like ‘I disagree’, or ‘its seems incorrect’, or
‘its not clear’ or ‘should be further investigated’

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 Lets Read:
- Introduction
- Exhibit 2

And start referencing and drafting on CBE Platform

Whatsapp +92 332 337 8435

 Question 4
Required:

Prepare a presentation with an appropriate number of slides and accompanying notes to

support your findings:

a) Identification of the weaknesses of the current management accounting information in

supporting decision making for the restaurant business (6 marks)

b) Recommendations for improvements to management accounting data which identifies

key performance indicators (KPIs) which should be included in the monthly
management accounts to support decision making for the hotel business (10 marks)

Professional skills marks are available for demonstrating communication skill in clarifying
relevant information to the board of Nehby (4 marks)

(20 marks)

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 Budgets / MIS

Always Remember 3 THINGS

1- Flexed Budget
▪ You CANNOT compare Actuals numbers directly with Budgeted numbers because actual volumes are normally
different than budgeted volumes
▪ Whenever Actual numbers are given, you first calculate FLEXED budget and then you compare with Actuals

2- Compare Actuals With

▪ FLEXED Budget
▪ Prior Year Actuals

3- Reasons for Variances should be explained

Whatsapp +92 332 337 8435

 Lets Read:
- Exhibit 5
- Exhibit 4
- Exhibit 6

And start referencing and drafting on CBE Platform

Whatsapp +92 332 337 8435