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