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You can read the Microsoft MB-310 Certification Exam Requirements

Candidates for this exam have a basic understanding of the concepts of corporate accounting and finance, customer service, field service, manufacturing, retail, and supply chain management.

Applicants for this exam usually train in one or more sets of Microsoft Dynamics 365 Finance functions, including finance, manufacturing, and supply chain management. Applicants must have knowledge of basic accounting principles and practices.

• Microsoft Certified: Dynamics 365 Finance Functional Consultant Associate

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Implementing & Managing Accounts Payables and Expenses (10-15%):

• Configure & utilize expense management: this topic covers the skills in configuring workflow for expense management; configuring expense management, such as per diem options, personal expenses, categories, and mileage expenses; explaining the use cases for expense management policies as well as an Audit workbench; explaining and configuring credit card processing; managing expense reports.
• Manage and implement account payables: this domain requires competence in configuring validation policies for the invoice; setting up posting profiles for vendors; processing orders, payments, and invoices; configuring Vendor Collaborations modules; configuring account payable charges; configuring vendor payments, such as payment calendars and positive pay;

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