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

  • Exam Code: CPAM-001
  • Exam Name: Certified Professional Accountant Manager (CPAM)
  • Updated: Jul 23, 2026
  • Q & A: 0 Questions and Answers

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GAQM CPAM-001 Exam Syllabus Topics:

SectionObjectives
Topic 1: Cash Control and Monitoring- Cash Management Systems
  • 1. Petty Cash Fund
    • 2. Internal Controls
      • 3. Bank Reconciliation
        • 4. Control of Cash
          Topic 2: Measuring and Reporting Inventory- Inventory Accounting Methods
          • 1. Merchandise Inventory
            • 2. Inventory Costing Methods
              • 3. Determining Inventory Costs
                • 4. Inventory Measurement Basis
                  • 5. Journal Entries for Perpetual Inventory
                    Topic 3: Recording Business Transactions- Double Entry System
                    • 1. Debit and Credit Rules
                      • 2. Ledger Accounts
                        • 3. Accounting Cycle
                          Topic 4: Receivables and Payables- Short-Term Financial Accounts
                          • 1. Uncollectible Accounts
                            • 2. Write-offs and Recoveries
                              • 3. Notes Receivable and Payable
                                • 4. Accounts Receivable
                                  • 5. Current Liabilities
                                    Topic 5: Adjustments for Financial Reporting- Accounting Adjustments
                                    • 1. Accrued Items
                                      • 2. Adjusting Entries
                                        • 3. Cash vs Accrual Accounting
                                          • 4. Depreciation Adjustments
                                            • 5. Deferred Expenses
                                              Topic 6: Accounting Theory and Business Decisions- Financial Accounting Foundations
                                              • 1. Equity and Dividends
                                                • 2. Financial Statements
                                                  • 3. Accounting Process
                                                    • 4. Accounting Environment
                                                      Topic 7: Financial Topics- Finance and Business Essentials
                                                      • 1. Money Management
                                                        • 2. Credit and Debt Management
                                                          • 3. Taxation
                                                            • 4. Stocks and Bonds
                                                              • 5. Insurance and Protection
                                                                Topic 8: Accounting - Merchandising Transactions- Core Merchandising Concepts
                                                                • 1. Merchandising Transactions
                                                                  • 2. Cost of Goods Sold
                                                                    • 3. Classified Income Statement
                                                                      • 4. Returns and Allowances
                                                                        • 5. Gross Selling Price
                                                                          Topic 9: Accounting Theory- Principles and Standards
                                                                          • 1. Elements of Financial Statements
                                                                            • 2. Accounting Principles
                                                                              • 3. Financial Reporting Objectives
                                                                                Topic 10: Accounting Cycle Completion- Financial Statement Preparation
                                                                                • 1. Work Sheet Preparation
                                                                                  • 2. Closing Process
                                                                                    • 3. Classified Balance Sheet
                                                                                      • 4. Financial Analysis

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