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