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

  • Exam Code: CPAM-001
  • Exam Name: Certified Professional Accountant Manager (CPAM)
  • Updated: Sep 06, 2026     Q & A: 0 Questions and Answers

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GAQM CPAM-001 Exam Syllabus Topics:

SectionObjectives
Accounting Theory and Business Decisions- Financial Accounting Foundations
  • 1. Equity and Dividends
    • 2. Accounting Process
      • 3. Accounting Environment
        • 4. Financial Statements
          Recording Business Transactions- Double Entry System
          • 1. Ledger Accounts
            • 2. Accounting Cycle
              • 3. Debit and Credit Rules
                Receivables and Payables- Short-Term Financial Accounts
                • 1. Notes Receivable and Payable
                  • 2. Write-offs and Recoveries
                    • 3. Uncollectible Accounts
                      • 4. Accounts Receivable
                        • 5. Current Liabilities
                          Cash Control and Monitoring- Cash Management Systems
                          • 1. Petty Cash Fund
                            • 2. Internal Controls
                              • 3. Control of Cash
                                • 4. Bank Reconciliation
                                  Measuring and Reporting Inventory- Inventory Accounting Methods
                                  • 1. Inventory Measurement Basis
                                    • 2. Journal Entries for Perpetual Inventory
                                      • 3. Determining Inventory Costs
                                        • 4. Inventory Costing Methods
                                          • 5. Merchandise Inventory
                                            Financial Topics- Finance and Business Essentials
                                            • 1. Insurance and Protection
                                              • 2. Taxation
                                                • 3. Money Management
                                                  • 4. Credit and Debt Management
                                                    • 5. Stocks and Bonds
                                                      Adjustments for Financial Reporting- Accounting Adjustments
                                                      • 1. Adjusting Entries
                                                        • 2. Depreciation Adjustments
                                                          • 3. Cash vs Accrual Accounting
                                                            • 4. Accrued Items
                                                              • 5. Deferred Expenses
                                                                Accounting - Merchandising Transactions- Core Merchandising Concepts
                                                                • 1. Cost of Goods Sold
                                                                  • 2. Merchandising Transactions
                                                                    • 3. Gross Selling Price
                                                                      • 4. Returns and Allowances
                                                                        • 5. Classified Income Statement
                                                                          Accounting Cycle Completion- Financial Statement Preparation
                                                                          • 1. Classified Balance Sheet
                                                                            • 2. Work Sheet Preparation
                                                                              • 3. Closing Process
                                                                                • 4. Financial Analysis
                                                                                  Accounting Theory- Principles and Standards
                                                                                  • 1. Financial Reporting Objectives
                                                                                    • 2. Elements of Financial Statements
                                                                                      • 3. Accounting Principles

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