A. Business Processes (15-25%)

1. Quality management (e.g., TQM) (A)
2. The International Organization for Standardization (ISO) framework (A) 
3. Forecasting (A)
4. Project management techniques (P) 
5. Business process analysis (e.g., workflow analysis and bottleneck management, theory of constraints) (P)
6. Inventory management techniques and concepts (P) 
7. Marketing - pricing objectives and policies (A)
8. Marketing - supply chain management (A)
9. Human Resources (Individual performance management and measurement; supervision; environmental factors that affect performance; facilitation techniques; personnel sourcing/staffing; training and development; safety) (P)
10. Balanced scorecard (A)

B. Financial Accounting and Finance (15-25%)

1. Basic concepts and underlying principles of financial accounting (e.g., statements, terminology, relationships) (P)
2. Intermediate concepts of financial accounting (e.g., bonds, leases, pensions, intangible assets, R&D) (A)
3. Advanced concepts of financial accounting (e.g., consolidation, partnerships, foreign currency transactions) (A) 
4. Financial statement analysis (P)
5. Cost of capital evaluation (A)
6. Types of debt and equity (A)
7. Financial instruments (e.g., derivatives) (A) 
8. Cash management (treasury functions) (A)
9. Valuation models (A)
   a. Inventory valuation
   b. Business valuation 
10. Business development life cycles (A)

C. Managerial Accounting (10-20%)

1. Cost concepts (e.g., absorption, variable, fixed) (P)
2. Capital budgeting (A)
3. Operating budget (P)
4. Transfer pricing (A)
5. Cost-volume-profit analysis (A)
6. Relevant cost (A)
7. Costing systems (e.g., activity-based, standard) (A)
8. Responsibility accounting (A)

D. Regulatory, Legal, and Economics (5-15%) (A)

1. Impact of government legislation and regulation on business
2. Trade legislation and regulations
3. Taxation schemes
4. Contracts
5. Nature and rules of legal evidence
6. Key economic indicators

E. Information Technology - IT (30-40%) (A)

1. Control frameworks (e.g., COBIT)
2. Data and network communications/connections (e.g., LAN, VAN, and WAN)
3. Electronic funds transfer (EFT)
4. e-Commerce
5. Electronic data interchange (EDI)
6. Functional areas of IT operations (e.g., data center operations)
7. Encryption
8. Information protection (e.g. viruses, privacy)
9. Evaluate investment in IT (cost of ownership)
10. Enterprise-wide resource planning (ERP) software (e.g., SAP R/3)
11. Operating systems
12. Application development
13. Voice communications
14. Contingency planning
15. Systems security (e.g. firewalls, access control)
16. Databases
17. Software licensing
18. Web infrastructure

P=Candidates must exhibit proficiency (thorough understanding and ability to apply concepts) in these topic areas.
A=Candidates must exhibit awareness (knowledge of terminology and fundamentals) in these topic areas.