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