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