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