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: Recording Business Transactions in Accounting | - The Accounting Cycle - Analyzing and Using the Financial Results - The Accounting Process in Operation - The Account and Rules of Debit and Credit - The Use of Ledger Accounts - Recording the Transactions |
| Topic 2: Adjustments for Financial Reporting | - Adjustments for Deferred Items – Expenses - Cash versus Accrual Basis Accounting - Adjustments for Accrued Items - Adjustments for Deferred Items – Depreciation - Classes and Types of Adjusting Entries |
| Topic 3: Accounting – Control and Monitoring of Cash | - Petty Cash Fund - Controlling Cash - Control of Cash - Internal Controls - The Bank Checking Account - Bank Reconciliation |
| Topic 4: Accounting Theory | - Modifying Conventions - Major Principles - Traditional Accounting Theory - Basic Elements of Financial Statements - Objectives of Financial Statements |
| Topic 5: Accounting – Merchandising Transactions | - Classified Income Statement - Gross Selling Price - Returns and Allowances - Merchandising Transactions - Cost of Goods Sold |
| Topic 6: Measuring and Reporting Inventory | - Determining Inventory Costs - Pro's and Con's of the Four Costing Methods - Departures from Cost Basis for Inventory Measurement - Four Inventory Costing Methods - Journal Entries for the Perpetual Inventory Procedure - Merchandise Inventory |
| Topic 7: Accounting and Its Use in Business Decisions | - Dividends and Equity Ratios - The Financial Accounting Process - Corporate versus Sole Proprietorship or Partnership Accounting - Accounting Defined - The Accounting Environment - Overview of Accounting - How Transactions Affect Income Statements and Balance Sheets - Financial Statements of Business Organizations |
| Topic 8: Financial Topics | - Summary - Taxation - Credit - Short Term Savings - Employee Wages - Checking Accounts - Shares and Bonds - Money Management - Foundation 3 - Employee Benefits - Insurance and Protection - Managing Debt - Emergency Fund - Inflation - Foundation 2 - Matching Product - Stock and Commodities Markets - Comparison with Cash Management - Foundation 1 - Homeowners Insurance |
| Topic 9: Completing the Accounting Cycle | - The Work Sheet - The Closing Process - Accounting Systems: From Manual to Computerized - A Classified Balance Sheet - Analysis–Current Ratio - Preparation of Financial Statements from the Work Sheet |
| Topic 10: Accounting – Receivables and Payables | - Current Liabilities - Notes Receivable and Notes Payable - Uncollectable Accounts - Short Term Financing through Notes Payable - Write-offs and Recoveries - Accounts Receivable |
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