GAQM CPAM-001 : Certified Professional Accountant Manager (CPAM)
- Exam Code: CPAM-001
- Exam Name: Certified Professional Accountant Manager (CPAM)
- Updated: Aug 11, 2026
- Q & A: 0 Questions and Answers
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GAQM CPAM-001 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Accounting and Its Use in Business Decisions | - How Transactions Affect Income Statements and Balance Sheets - Corporate versus Sole Proprietorship or Partnership Accounting - Dividends and Equity Ratios - Accounting Defined - Financial Statements of Business Organizations - The Financial Accounting Process - The Accounting Environment - Overview of Accounting |
| Adjustments for Financial Reporting | - Adjustments for Accrued Items - Adjustments for Deferred Items – Expenses - Adjustments for Deferred Items – Depreciation - Cash versus Accrual Basis Accounting - Classes and Types of Adjusting Entries |
| Recording Business Transactions in Accounting | - The Accounting Cycle - The Use of Ledger Accounts - The Account and Rules of Debit and Credit - Analyzing and Using the Financial Results - The Accounting Process in Operation - Recording the Transactions |
| Accounting – Merchandising Transactions | - Cost of Goods Sold - Returns and Allowances - Gross Selling Price - Merchandising Transactions - Classified Income Statement |
| Accounting – Control and Monitoring of Cash | - Internal Controls - Petty Cash Fund - Bank Reconciliation - Control of Cash - The Bank Checking Account - Controlling Cash |
| Accounting Theory | - Traditional Accounting Theory - Major Principles - Basic Elements of Financial Statements - Modifying Conventions - Objectives of Financial Statements |
| Measuring and Reporting Inventory | - Departures from Cost Basis for Inventory Measurement - Journal Entries for the Perpetual Inventory Procedure - Four Inventory Costing Methods - Pro's and Con's of the Four Costing Methods - Determining Inventory Costs - Merchandise Inventory |
| Financial Topics | - Employee Wages - Short Term Savings - Inflation - Checking Accounts - Managing Debt - Foundation 3 - Taxation - Money Management - Homeowners Insurance - Matching Product - Employee Benefits - Foundation 1 - Emergency Fund - Comparison with Cash Management - Shares and Bonds - Foundation 2 - Summary - Credit - Insurance and Protection - Stock and Commodities Markets |
| Accounting – Receivables and Payables | - Notes Receivable and Notes Payable - Uncollectable Accounts - Write-offs and Recoveries - Accounts Receivable - Short Term Financing through Notes Payable - Current Liabilities |
| Completing the Accounting Cycle | - A Classified Balance Sheet - Preparation of Financial Statements from the Work Sheet - The Closing Process - Accounting Systems: From Manual to Computerized - Analysis–Current Ratio - The Work Sheet |
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