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WorldatWork T2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Foundations of Accounting & Finance | 20% | - Role of finance and accounting in organizations - US GAAP and basic financial reporting standards - Relationship between HR and finance departments |
| Topic 2: Financial Statements & Analysis | 30% | - Cash flow statement and liquidity - Financial ratios and performance analysis - Income statement and profitability measures - Balance sheet components and interpretation |
| Topic 3: Cost Concepts & Allocation | 25% | - Cost allocation methods for HR programs - Fixed vs variable labor costs - Direct and indirect compensation costs - Budgeting and forecasting for HR |
| Topic 4: Financial Planning & HR Decision Making | 25% | - Financing and capital structure basics - Return on investment (ROI) for HR initiatives - Compensation accounting and expense recognition - Impact of HR decisions on financial results |






