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