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| Section | Weight | Objectives |
|---|---|---|
| Select Balance Sheet Accounts | 30-40% | - Inventory and long-lived assets - Investments and intangible assets - Cash and receivables |
| Financial Reporting | 30-40% | - Notes to financial statements and disclosure requirements - Conceptual framework and GAAP principles - Preparing and presenting complete financial statements |
| Select Transactions | 25-35% | - Leases and debt transactions - Income taxes and stock compensation - Revenue recognition |
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