Corporate Governance (16% - 20%)
Economic Concepts and Analysis (16% - 20%)
Financial Management (19% - 23%)
Information Systems and Communications (15% - 19%)
Strategic Planning (10% – 14%)
Operations Management (12% - 16%)
AICPA発行「CONTENT AND SKILL SPECIFICATIONS FOR THE UNIFORM CPA EXAMINATION」
https://www.aicpa.org/BecomeACPA/CPAExam/ExaminationContent/ContentAndSkills/DownloadableDocuments/CSOs-SSOs-Effective-Jan-2016.pdf
アビタスのテキストでは BECは1〜5に分類されています。
AICPA発行の出題分野とは一部分類の仕方が違いますが
大まかに言えば5分野から満遍なく出題される事が分かりました。
アビタスのテキストとの対応箇所が少しわかりづらい
Strategic Planning, Operations Managementの2分野には要注意でしょうか。
＜アビタスのBECテキスト(ver6.1)分類＞
BEC 1
Cost Accounting Fundamental
Product Costing
Cost Info for Design
Planning, Budgeting, Control
Performance Measurement
Process & Project Management
BEC 2
Intro to Finance
Working Capital Management
Investment Decisions
Risk, Return & Cost of Capital
Financing Decisions
BEC 3
Economics Overview
Macroeconomic
Microeconomic
Economic Globalization
BEC 4
IT (1)
IT (2)
BEC 5
Corporate Governance
Internal Control
以下は、BEC試験に関しての説明で
「CONTENT AND SKILL SPECIFICATIONS FOR THE UNIFORM CPA EXAMINATION」からの一部抜粋です。
The Business Environment and Concepts section tests knowledge and skills necessary to demonstrate an understanding of the general business environment and business concepts. The topics in this section include knowledge of corporate governance; economic concepts essential to understanding the global business environment and its impact on an entity’s business strategy; financial risk management; financial management processes; information systems and communications; strategic planning; and operations management.
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