PART 1 Financial Reporting, Planning, Performance, and ControlSection A External Financial Reporting Decisions15%- External Financial Statements and Revenue Recognition- Measurement, Valuation, and Disclosure: Investments and Short-Term Items- Measurement, Valuation, and Disclosure: Long- Term ItemsSection Planning, !dgeting and Forecasting"#%$ nal!sis and Forecasting Techni"ues- #udgeting: $once%ts, Methodologies, and &re%arationSection C Performance %anagement %$ $ost and Variance Measures- Res%onsi'ilit! ccounting and &er(ormance MeasuresSection D Cost %anagement %- $ost Management $once%ts- $ost ccumulation S!stems- $ost llocation Techni"ues- )%erational E((icienc! and #usiness &rocess &er(ormanceSection E 'nternal Controls15%$ Internal $ontrols: Ris* and &rocedures (or $ontrol- Internal $ontrols: Internal uditing and S!stem $ontrolsPart & $ Financial Decision %a(ingSection A Financial Statement Anal)sis&5%- #asic Financial Statements- Ratio nal!sis- &ro(ita'ilit! nal!sis and nal!tical IssuesSection Corporate Finance%$ Investment Ris* and &ort(olio Management- Financial Instruments and $ost o( $a%ital- Managing $urrent ssets- Raising $a%ital, $or%orate Restructuring, and International FinanceSection C Decision Anal)sis%- $V&nal!sis and Marginal nal!sisSection D Ris( %anagement 1#%$ Ris* ManagementSection E 'n*estment Decisions15%- Investment DecisionsSection F Professional Et+ics1#% - Ethical $onsiderations