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WorldatWork T2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Foundations of Accounting & Finance | 20% | - US GAAP and basic financial reporting standards - Relationship between HR and finance departments - Role of finance and accounting in organizations |
| Financial Planning & HR Decision Making | 25% | - Financing and capital structure basics - Return on investment (ROI) for HR initiatives - Impact of HR decisions on financial results - Compensation accounting and expense recognition |
| Financial Statements & Analysis | 30% | - Income statement and profitability measures - Financial ratios and performance analysis - Balance sheet components and interpretation - Cash flow statement and liquidity |
| Cost Concepts & Allocation | 25% | - Direct and indirect compensation costs - Fixed vs variable labor costs - Cost allocation methods for HR programs - Budgeting and forecasting for HR |
