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The MB-310 exam is based on a number of topics, which are divided further into several other subtopics. Basically, the test is comprised of the following 4 domains:

• Implementing Revenue Recognition, Accounts Receivable, Collections, and Credit (20-25%): This section includes the topics related to the management and implementation of the accounts receivable, configuration of revenue recognition, and management of collections and credit;
• Managing Budgeting and Fixed Assets (10-15%): The last area comes with the implementation and management of the fixed assets and configuration and management of the budgeting processes.
• Setting Up and Configuring Financial Management (50-55%): The first subject area of this exam revolves around the concepts of configuring currencies and ledgers, implementing journals and managing them, as well as performing periodic processes. Other concepts include implementing and managing bank and cash. Furthermore, it includes the configuration of the chart of accounts and configuration, collection, and reporting of taxes;
• Implementing and Managing Accounts Expenses and Payable (10-15%): The second domain focuses on the implementation and management of the accounts payable. Besides that, it includes the concepts such as configuration and usage of the expense management;

Reference: https://docs.microsoft.com/en-us/learn/certifications/exams/mb-310

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