GAQM CPAM-001 : Certified Professional Accountant Manager (CPAM)

  • Exam Code: CPAM-001
  • Exam Name: Certified Professional Accountant Manager (CPAM)
  • Updated: Aug 13, 2026
  • Q & A: 0 Questions and Answers

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GAQM CPAM-001 Exam Syllabus Topics:

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

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