CBM Exam Part 2 - The Functional Exam
CBM Exam Part 2, the Functional Exam, consists of the following five Learning Modules with the percentage weights indicated for each module:
Module 600 Accounting (25%)
601 Accounting Strategy
603 Role of Accounting and Controller
605 The Accounting Process
610 Assets, Liabilities, and Owners' Equity
620 Analysis and Use of Financial Statements
630 Cost Behavior, Control, and Decision Making
640 Product and Service Costs
650 Operating Budgets and Performance Evaluation
660 Decision Making and Accounting
665 Accounting and Reporting
670 Information Systems and Accounting
675 Auditing and Accounting
680 Control and Accounting
685 Ethics and Accounting
690 Economics and Accounting
695 Law and Accounting
699 International Issues
Module 700 Finance (25%)
701 Finance Strategies
703 Role of Finance and Chief Financial Officer
704 Working Capital Policy
705 Managing Short-Term Assets
710 Managing Short-Term Financing
715 Managing Long-Term Financing
720 Financial Forecasting, Planning, and Control
725 Cost of Capital, Capital Structure and Dividend Policy
735 Capital Budgeting
745 Financial Markets, Instruments, and Institutions
755 Financial Risk Management
760 Mergers, Acquisitions, and Business Valuations
765 Operations, Marketing, and Finance
770 Quantitative Techniques and Finance
775 Economics and Finance
780 Accounting and Finance
785 Quality and Finance
790 Law and Finance
795 Ethics and Finance
799 International Issues
Module 800 Information Technology (25%)
801 Information Technology Strategies
803 Role of Information Technology and Chief Information Officer
805 Information Systems Planning
810 Information Technology Control and Governance
815 Information Technology Risk Management
820 Managing Information and Technology
825 Decision Making and Information Technology
830 Value Creation with Information Technology
835 Quality and Information Technology
840 Best Practices in Information Technology
845 Data and Knowledge Management
850 Systems Development and Acquisition
860 Telecommunications and Networks
865 Business Information Systems
870 Information Technology Security and Controls
875 Electronic Commerce and Information Technology
880 Information Technology Contingency Plans
885 Auditing and Information Technology
890 Ethics and Information Technology
895 Law and Information Technology
899 International Issues
Module 900 Corporate Control and Governance (15%)
901 Control Strategies
910 Internal Control Framework and Control Models
920 Best Practices in Internal Control
930 Corporate Fraud
940 Corporate Risk Management
950 Corporate Citizenship and Accountability
960 Corporate Public Policy and Affairs
970 Issues Management and Crisis Management
980 Corporate Ethics and Management Assurance
990 Corporate Governance
999 International Issues
Module 1000 International Business (10%)
1001 Global Business Strategies
1010 Forms of International Business and Marketing Strategies
1020 International Risks
1030 Global Organization Structure and Control
1040 International Trade and Investment
1050 International Payments
1060 International Cultures and Protocols
1070 Economics and International Business
1080 Law and International Business
1090 Ethics and International Business
1099 International Issues