GAQM CPAM-001 : Certified Professional Accountant Manager (CPAM)
- Exam Code: CPAM-001
- Exam Name: Certified Professional Accountant Manager (CPAM)
- Updated: Aug 08, 2026
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GAQM CPAM-001 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Financial Topics | - Shares and Bonds - Credit - Foundation 1 - Taxation - Managing Debt - Checking Accounts - Matching Product - Stock and Commodities Markets - Short Term Savings - Employee Wages - Foundation 2 - Summary - Foundation 3 - Homeowners Insurance - Money Management - Employee Benefits - Comparison with Cash Management - Emergency Fund - Insurance and Protection - Inflation |
| Topic 2: Accounting – Merchandising Transactions | - Gross Selling Price - Cost of Goods Sold - Returns and Allowances - Merchandising Transactions - Classified Income Statement |
| Topic 3: Accounting and Its Use in Business Decisions | - Dividends and Equity Ratios - The Accounting Environment - Corporate versus Sole Proprietorship or Partnership Accounting - Overview of Accounting - How Transactions Affect Income Statements and Balance Sheets - Financial Statements of Business Organizations - The Financial Accounting Process - Accounting Defined |
| Topic 4: Measuring and Reporting Inventory | - Pro's and Con's of the Four Costing Methods - Merchandise Inventory - Determining Inventory Costs - Journal Entries for the Perpetual Inventory Procedure - Departures from Cost Basis for Inventory Measurement - Four Inventory Costing Methods |
| Topic 5: Accounting Theory | - Basic Elements of Financial Statements - Major Principles - Traditional Accounting Theory - Modifying Conventions - Objectives of Financial Statements |
| Topic 6: Accounting – Control and Monitoring of Cash | - Control of Cash - Bank Reconciliation - Internal Controls - Petty Cash Fund - The Bank Checking Account - Controlling Cash |
| Topic 7: Adjustments for Financial Reporting | - Adjustments for Deferred Items – Depreciation - Adjustments for Accrued Items - Classes and Types of Adjusting Entries - Cash versus Accrual Basis Accounting - Adjustments for Deferred Items – Expenses |
| Topic 8: Recording Business Transactions in Accounting | - The Account and Rules of Debit and Credit - Analyzing and Using the Financial Results - The Use of Ledger Accounts - The Accounting Process in Operation - Recording the Transactions - The Accounting Cycle |
| Topic 9: Accounting – Receivables and Payables | - Current Liabilities - Short Term Financing through Notes Payable - Notes Receivable and Notes Payable - Write-offs and Recoveries - Accounts Receivable - Uncollectable Accounts |
| Topic 10: Completing the Accounting Cycle | - The Work Sheet - Accounting Systems: From Manual to Computerized - The Closing Process - Analysis–Current Ratio - Preparation of Financial Statements from the Work Sheet - A Classified Balance Sheet |
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