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

CPAM-001 pass collection

Exam Code: CPAM-001

Exam Name: Certified Professional Accountant Manager (CPAM)

Updated: Jul 31, 2026

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GAQM CPAM-001 Exam Syllabus Topics:

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

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