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