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