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