NASBA Field of Study
• Financial statement analysis
• Analytical techniques
• Financial leverage
• Profitability ratios
• Nonfinancial KPIs
• Master budget
• Standard costs
• Material and labor variances
• Identify sources of information for financial statement analysis.
• Identify key analytical techniques.
• Differentiate between liquidity, financial leverage, activity, and profitability ratios.
• Recognize nonfinancial key performance indicators.
• Identify the components of the master budget.
• Recognize key aspects of standard costs and material or labor variances.
Accounting and finance professionals who work for enterprises required to comply with U.S. GAAP or are interested in understanding U.S. accounting fundamentals.