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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Select Transactions | 25-35% | - Leases and financing transactions - Income taxes and other transaction types - Revenue recognition |
| Topic 2: Select Balance Sheet Accounts | 30-40% | - Cash and receivables - Investments and intangible assets - Liabilities and equity accounts - Inventory and property, plant, and equipment |
| Topic 3: Financial Reporting | 30-40% | - Conceptual framework and standard-setting - Preparation and presentation of financial statements - Reporting for for-profit, not-for-profit, and governmental entities - Disclosures and reporting requirements (e.g., segment, interim reporting) |
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