A. External Financial Reporting Decisions
1. Financial statements
2. Recognition, measurement, valuation, and disclosure
B. Planning, Budgeting, and Forecasting
1. Strategic planning
2. Budgeting concepts
3. Forecasting techniques
4. Budgeting methodologies
6. Top-level planning and analysis
C. Performance Management
1. Cost and variance measures
2. Responsibility centers and reporting segments
3. Performance measures
D. Cost Management
1. Measurement concepts
2. Costing systems
3. Overhead costs
4. Supply chain management
5. Business process improvement
E. Internal Controls
1. Governance, risk, and compliance
2. System controls and security measures
F. Technology and Analytics
1. Information systems
2. Data governance
3. Technology-enabled finance transformation
4. Data analytics