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GAQM CPAM-001 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Financial Topics | - Credit and Debt - Taxation - Savings and Investments - Money Management - Insurance and Protection |
| Topic 2: Control and Monitoring of Cash | - Internal Controls - Bank Checking Account - Petty Cash Fund - Bank Reconciliation |
| Topic 3: Measuring and Reporting Inventory | - Four Inventory Costing Methods - Departures from Cost Basis - Perpetual Inventory Journal Entries - Determining Inventory Costs - Pros and Cons of Costing Methods - Merchandise Inventory |
| Topic 4: Accounting and Business Decisions | - Accounting Process - Financial Statements - Business Entity Types - Transaction Impact Analysis - Accounting Environment |
| Topic 5: Adjustments for Financial Reporting | - Accrued Items - Cash vs Accrual Accounting - Adjusting Entry Types - Depreciation Adjustments - Deferred Expenses |
| Topic 6: Recording Business Transactions | - Debit and Credit Rules - Accounting Cycle - Financial Result Analysis - Ledger Accounts - Transaction Recording |
| Topic 7: Receivables and Payables | - Uncollectible Accounts - Notes Receivable and Payable - Write-offs and Recoveries - Accounts Receivable - Current Liabilities - Short-term Financing |
| Topic 8: Accounting - Merchandising Transactions | - Gross Selling Price - Classified Income Statement - Cost of Goods Sold - Returns and Allowances - Merchandising Transactions |
| Topic 9: Accounting Theory | - Modifying Conventions - Financial Statement Objectives - Traditional Theory - Accounting Principles |
| Topic 10: Completing the Accounting Cycle | - Current Ratio Analysis - Worksheet Preparation - Classified Balance Sheet - Closing Process - Financial Statement Preparation |
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