Exam Name: Certified Professional Accountant Manager (CPAM)
Certification Provider: GAQM
Corresponding Certification: GAQM: Finance And Accounting
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Instant Download GAQM : CPAM-001 Exam Dumps
Updated: Aug 15, 2026
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GAQM CPAM-001 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Accounting - Merchandising Transactions | - Cost of Goods Sold - Gross Selling Price - Classified Income Statement - Merchandising Transactions - Returns and Allowances |
| Topic 2: Adjustments for Financial Reporting | - Deferred Expenses - Depreciation Adjustments - Accrued Items - Cash vs Accrual Accounting - Adjusting Entry Types |
| Topic 3: Measuring and Reporting Inventory | - Pros and Cons of Costing Methods - Determining Inventory Costs - Four Inventory Costing Methods - Perpetual Inventory Journal Entries - Merchandise Inventory - Departures from Cost Basis |
| Topic 4: Accounting Theory | - Modifying Conventions - Traditional Theory - Financial Statement Objectives - Accounting Principles |
| Topic 5: Accounting and Business Decisions | - Financial Statements - Business Entity Types - Accounting Environment - Transaction Impact Analysis - Accounting Process |
| Topic 6: Recording Business Transactions | - Debit and Credit Rules - Accounting Cycle - Financial Result Analysis - Ledger Accounts - Transaction Recording |
| Topic 7: Control and Monitoring of Cash | - Internal Controls - Petty Cash Fund - Bank Checking Account - Bank Reconciliation |
| Topic 8: Receivables and Payables | - Short-term Financing - Accounts Receivable - Notes Receivable and Payable - Current Liabilities - Write-offs and Recoveries - Uncollectible Accounts |
| Topic 9: Completing the Accounting Cycle | - Classified Balance Sheet - Current Ratio Analysis - Closing Process - Worksheet Preparation - Financial Statement Preparation |
| Topic 10: Financial Topics | - Money Management - Taxation - Credit and Debt - Insurance and Protection - Savings and Investments |
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