Download GAQM : CPAM-001 Questions & Answers as PDF & Test Software
Updated: Sep 04, 2026
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GAQM CPAM-001 Exam Overview:
| Certification Vendor: | Global Association for Quality Management (GAQM) |
|---|---|
| Exam Name: | Certified Professional Accountant Manager (CPAM) |
| Exam Number: | CPAM-001 |
| Exam Duration: | 60 minutes |
| Passing Score: | 70% |
| Available Languages: | English |
| Exam Format: | AI-proctored online exam, Multiple Choice Questions (MCQs) |
| Certificate Validity Period: | Lifetime |
| Real Exam Qty: | 50 |
| Exam Price: | 190 USD |
| Exam Way: | Online AI-proctored exam |
| Pre Condition: | None (no prerequisites) |
| Official Syllabus URL: | https://gaqm.org/certifications/finance_accounting/cpam |
GAQM CPAM-001 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Adjustments for Financial Reporting | - Cash versus Accrual Basis Accounting - Classes and Types of Adjusting Entries - Adjustments for Deferred Items – Depreciation - Adjustments for Accrued Items - Adjustments for Deferred Items – Expenses |
| Topic 2: Measuring and Reporting Inventory | - Journal Entries for the Perpetual Inventory Procedure - Departures from Cost Basis for Inventory Measurement - Determining Inventory Costs - Four Inventory Costing Methods - Merchandise Inventory - Pro's and Con's of the Four Costing Methods |
| Topic 3: Recording Business Transactions in Accounting | - The Use of Ledger Accounts - The Accounting Cycle - Recording the Transactions - The Accounting Process in Operation - Analyzing and Using the Financial Results - The Account and Rules of Debit and Credit |
| Topic 4: Completing the Accounting Cycle | - Accounting Systems: From Manual to Computerized - A Classified Balance Sheet - The Closing Process - The Work Sheet - Preparation of Financial Statements from the Work Sheet - Analysis–Current Ratio |
| Topic 5: Accounting Theory | - Basic Elements of Financial Statements - Objectives of Financial Statements - Modifying Conventions - Major Principles - Traditional Accounting Theory |
| Topic 6: Accounting – Control and Monitoring of Cash | - Control of Cash - Petty Cash Fund - Bank Reconciliation - The Bank Checking Account - Controlling Cash - Internal Controls |
| Topic 7: Accounting and Its Use in Business Decisions | - The Accounting Environment - Dividends and Equity Ratios - Corporate versus Sole Proprietorship or Partnership Accounting - How Transactions Affect Income Statements and Balance Sheets - Financial Statements of Business Organizations - The Financial Accounting Process - Overview of Accounting - Accounting Defined |
| Topic 8: Financial Topics | - Checking Accounts - Managing Debt - Insurance and Protection - Emergency Fund - Foundation 1 - Comparison with Cash Management - Summary - Inflation - Short Term Savings - Employee Wages - Matching Product - Foundation 2 - Foundation 3 - Taxation - Shares and Bonds - Homeowners Insurance - Money Management - Employee Benefits - Credit - Stock and Commodities Markets |
| Topic 9: Accounting – Merchandising Transactions | - Cost of Goods Sold - Classified Income Statement - Returns and Allowances - Gross Selling Price - Merchandising Transactions |
| Topic 10: Accounting – Receivables and Payables | - Write-offs and Recoveries - Short Term Financing through Notes Payable - Notes Receivable and Notes Payable - Accounts Receivable - Current Liabilities - Uncollectable Accounts |
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