GAQM CPFA-001 : Certified Professional Financial Accountant (CPFA)
- Exam Code: CPFA-001
- Exam Name: Certified Professional Financial Accountant (CPFA)
- Updated: Aug 08, 2026
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GAQM CPFA-001 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Accounting and Business Decision Making | - Accounting Environment & Framework - Impact of Transactions on Statements - Financial Statements Structure - Entity Types & Equity Reporting |
| Adjustments for Financial Reporting | - Deferred Expenses & Depreciation - Accrued Revenues & Expenses - Cash vs Accrual Basis Accounting - Adjusting Entries Classification |
| Measuring and Reporting Inventory | - Determining Inventory Costs - Merchandise Inventory Basics - Lower of Cost or Market Rule - Perpetual Inventory Entries - Four Inventory Costing Methods |
| Accounting - Merchandising Transactions | - Classified Income Statement - Gross Selling Price - Sales Returns and Allowances - Cost of Goods Sold |
| Control and Monitoring of Cash | - Bank Reconciliation - Bank Checking Account Procedures - Internal Control Principles - Petty Cash Fund Management |
| Receivables and Payables | - Short-term Financing - Current Liabilities - Notes Receivable and Notes Payable - Accounts Receivable Management - Uncollectible Accounts & Write-offs |
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