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 |
|---|---|
| Topic 1: Measuring and Reporting Inventory | - Determining Inventory Costs - Journal Entries for the Perpetual Inventory Procedure - Merchandise Inventory - Four Inventory Costing Methods - Pro's and Con's of the Four Costing Methods - Departures from Cost Basis for Inventory Measurement |
| Topic 2: Financial Topics | - Money Management - Homeowners Insurance - Short Term Savings - Managing Debt - Summary - Stock and Commodities Markets - Comparison with Cash Management - Foundation 2 - Taxation - Checking Accounts - Inflation - Employee Benefits - Emergency Fund - Shares and Bonds - Foundation 1 - Matching Product - Insurance and Protection - Foundation 3 - Credit - Employee Wages |
| Topic 3: Accounting and Its Use in Business Decisions | - The Financial Accounting Process - Corporate versus Sole Proprietorship or Partnership Accounting - The Accounting Environment - Financial Statements of Business Organizations - How Transactions Affect Income Statements and Balance Sheets - Overview of Accounting - Dividends and Equity Ratios - Accounting Defined |
| Topic 4: Recording Business Transactions in Accounting | - Recording the Transactions - The Accounting Process in Operation - The Account and Rules of Debit and Credit - The Use of Ledger Accounts - Analyzing and Using the Financial Results - The Accounting Cycle |
| Topic 5: Accounting – Receivables and Payables | - Short Term Financing through Notes Payable - Notes Receivable and Notes Payable - Current Liabilities - Uncollectable Accounts - Write-offs and Recoveries - Accounts Receivable |
| Topic 6: Accounting – Merchandising Transactions | - Cost of Goods Sold - Returns and Allowances - Merchandising Transactions - Classified Income Statement - Gross Selling Price |
| Topic 7: Accounting Theory | - Objectives of Financial Statements - Traditional Accounting Theory - Basic Elements of Financial Statements - Major Principles - Modifying Conventions |
| Topic 8: Adjustments for Financial Reporting | - Classes and Types of Adjusting Entries - Adjustments for Deferred Items – Depreciation - Cash versus Accrual Basis Accounting - Adjustments for Accrued Items - Adjustments for Deferred Items – Expenses |
| Topic 9: Completing the Accounting Cycle | - Accounting Systems: From Manual to Computerized - A Classified Balance Sheet - The Work Sheet - Analysis–Current Ratio - The Closing Process - Preparation of Financial Statements from the Work Sheet |
| Topic 10: Accounting – Control and Monitoring of Cash | - Controlling Cash - Control of Cash - Internal Controls - Bank Reconciliation - Petty Cash Fund - The Bank Checking Account |
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