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