| 1.00 | Apply accounting procedures for departmentalized business. | 20% | C3 Apply Procedural |
| 1.01 | Remember the purpose and tools of Accounting. | 6% | B2 Understand Conceptual |
| 1.02 | Apply journal procedures in a departmentalized merchandising business. | 5% | C3 Apply Procedural |
| 1.03 | Apply procedures to calculate gross profit, prepare a departmentalized worksheet, and prepare departmental margin statements. | 6% | C3 Apply Procedural |
| 1.04 | Apply procedures to journalize adjusting and closing entries for a departmentalized merchandising business. | 3% | C3 Apply Procedural |
| 2.00 | Apply inventory costing methods and specialized adjusting entries. | 33% | C3 Apply Procedural |
| 2.01 | Understand inventory costing methods. | 6% | B2 Understand Conceptual |
| 2.02 | Apply inventory costing methods to calculate the value of inventory. | 8% | C3 Apply Procedural |
| 2.03 | Apply procedures to create an Income Statement with Cost of Goods Sold. | 5% | C3 Apply Procedural |
| 2.04 | Apply procedures for calculating and journalizing depreciation expense. | 8% | C3 Apply Procedural |
| 2.05 | Apply procedures for calculating and journalizing accruals and deferrals. | 6% | C3 Apply Procedural |
| 3.00 | Apply accounting procedures for a corporation. | 13% | C3 Apply Procedural |
| 3.01 | Apply procedures for the issuance of stocks and bonds. | 5% | C3 Apply Procedural |
| 3.02 | Apply procedures for payment of dividends. | 4% | C3 Apply Procedural |
| 3.03 | Apply procedures for preparing a statement of stockholders equity. | 4% | C3 Apply Procedural |
| 4.00 | Analyze financial data to make managerial decisions. | 16% | C4 Analyze Procedural |
| 4.01 | Understand concepts and practices related to budgeting. | 4% | B2 Understand Conceptual |
| 4.02 | Apply procedures to calculate cost-volume-profit relationship indicators. | 4% | C3 Apply Procedural |
| 4.03 | Apply procedures to calculate financial ratios. | 4% | C3 Apply Procedural |
| 4.04 | Analyze financial indicators and ratios to make business decisions. | 4% | C4 Analyze Procedural |
| 5.00 | Apply concepts for cost accounting procedures. | 12% | C3 Apply Procedural |
| 5.01 | Understand cost accounting concepts and practices for a manufacturing business. | 4% | B2 Understand Conceptual |
| 5.02 | Apply cost accounting procedures to journalize transactions for a manufacturing business. | 8% | C3 Apply Procedural |
| 6.00 | Analyze financial statements for auditing purposes. | 6% | C4 Analyze Procedural |
| 6.01 | Understand purposeful auditing techniques. | 3% | C4 Analyze Procedural |
| 6.02 | Understand the Statement of Cash Flows. | 3% | C4 Analyze Procedural |
