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