WorldatWork Accounting and Finance for the Human Resources Professional : T2

  • Exam Code: T2
  • Exam Name: Accounting and Finance for the Human Resources Professional
  • Updated: Aug 08, 2026
  • Q & A: 0 Questions and Answers

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About WorldatWork Accounting and Finance for the Human Resources Professional : T2 Exam

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WorldatWork T2 Exam Syllabus Topics:

SectionWeightObjectives
Foundations of Accounting & Finance20%- Role of finance and accounting in organizations
- Relationship between HR and finance departments
- US GAAP and basic financial reporting standards
Cost Concepts & Allocation25%- Direct and indirect compensation costs
- Fixed vs variable labor costs
- Budgeting and forecasting for HR
- Cost allocation methods for HR programs
Financial Statements & Analysis30%- Income statement and profitability measures
- Financial ratios and performance analysis
- Balance sheet components and interpretation
- Cash flow statement and liquidity
Financial Planning & HR Decision Making25%- Financing and capital structure basics
- Impact of HR decisions on financial results
- Return on investment (ROI) for HR initiatives
- Compensation accounting and expense recognition

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