Business Analysis and Reporting Exam Overview

Business Analysis

Performance Analysis & Cost Accounting

• Non-financial and non-GAAP measures of performance (14 lessons)
• Variance Analysis (6 lessons)
• Cost Accounting Fundamentals (12 lessons)
• Cost Accounting Methods (12 lessons)

---

Prospective Analysis & Forecasting

• Internal Control Frameworks (12 lessons)
• Enterprise Risk Management (17 lessons)
• Budgeting & Analysis (10 lessons)
• Forecasting & Projection (10 lessons)

---

Investment Analysis

• Working Capital (15 lessons)
• Investment Alternatives Using Financial Valuation Decision Models (15 lessons)
• Capital Structure & Management (15 lessons)
• Valuation Methods & Models (13 lessons)

---

Economics

• Supply & Demand Cycles (12 lessons)
• Economic & Business Measures (10 lessons)
• Market Influences on Business (14 lessons)

Technical Accounting and Reporting

Financial Accounting Basics

• Revenue Recognition (9 lessons)
• Stock Compensation (9 lessons)

---

Intangibles, R&D and Software Costs, & Business Combinations

• Intangibles (14 lessons)
• Research and Development Costs (8 lessons)
• Software Costs (7 lessons)
• Business Combinations & Consolidated Financial Statements (13 lessons)

---

Specialized Financial Reporting Topics

• Derivatives and Hedge Accounting (9 lessons)
• Foreign Currency Transactions (8 lessons)
• Leases (9 lessons)
• Public Company Reporting Topics (11 lessons)
• Employee Benefits and Compensated Absences (5 lessons)

State and Local Governments

Governmental Accounting: Part 1

• Governmental Accounting: Measurement Focus and Basis (14 lessons)
• Governmental Assets, Liabilities, Revenues, and Expenses (7 lessons)
• Governmental Funds Financial Statements (8 lessons)

---

Governmental Accounting: Part 2

• Proprietary Funds Financial Statements (6 lessons)
• Fiduciary Funds Financial Statements (10 lessons)
• Government-wide Financial Statements (8 lessons)