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