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