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