Exam Name: Accounting and Finance for the Human Resources Professional
Certification Provider: WorldatWork
Corresponding Certification: WorldatWork Other Certification
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Check Updated on: Jul 22, 2026
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WorldatWork T2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Financial Statements & Analysis | 30% | - Income statement and profitability measures - Cash flow statement and liquidity - Balance sheet components and interpretation - Financial ratios and performance analysis |
| Topic 2: Foundations of Accounting & Finance | 20% | - Relationship between HR and finance departments - Role of finance and accounting in organizations - US GAAP and basic financial reporting standards |
| Topic 3: Cost Concepts & Allocation | 25% | - Direct and indirect compensation costs - Fixed vs variable labor costs - Budgeting and forecasting for HR - Cost allocation methods for HR programs |
| Topic 4: Financial Planning & HR Decision Making | 25% | - Financing and capital structure basics - Compensation accounting and expense recognition - Return on investment (ROI) for HR initiatives - Impact of HR decisions on financial results |
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