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Last Updated: Sep 11, 2026
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The Certified Professional Accountant Manager (CPAM) certification exam is offered by the Global Association for Quality Management (GAQM). Certified Professional Accountant Manager (CPAM) certification exam is designed for professionals who wish to demonstrate their expertise in accounting management. The CPAM certification exam covers a wide range of topics related to accounting, including financial statement analysis, budgeting, internal controls, and financial reporting.
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The CPAM certification exam is a comprehensive test that covers a wide range of topics related to accounting and finance management. CPAM-001 exam consists of 150 multiple-choice questions and must be completed within three hours. CPAM-001 exam is designed to test the candidate's knowledge and understanding of accounting concepts, principles, and practices.
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GAQM CPAM-001 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Financial Topics | - Savings and Investments - Taxation - Money Management - Insurance and Protection - Credit and Debt |
| Topic 2: Accounting - Merchandising Transactions | - Classified Income Statement - Merchandising Transactions - Returns and Allowances - Gross Selling Price - Cost of Goods Sold |
| Topic 3: Accounting Theory | - Modifying Conventions - Financial Statement Objectives - Accounting Principles - Traditional Theory |
| Topic 4: Adjustments for Financial Reporting | - Adjusting Entry Types - Deferred Expenses - Cash vs Accrual Accounting - Depreciation Adjustments - Accrued Items |
| Topic 5: Receivables and Payables | - Write-offs and Recoveries - Notes Receivable and Payable - Current Liabilities - Uncollectible Accounts - Short-term Financing - Accounts Receivable |
| Topic 6: Accounting and Business Decisions | - Business Entity Types - Accounting Process - Accounting Environment - Financial Statements - Transaction Impact Analysis |
| Topic 7: Control and Monitoring of Cash | - Internal Controls - Bank Checking Account - Petty Cash Fund - Bank Reconciliation |
| Topic 8: Measuring and Reporting Inventory | - Merchandise Inventory - Perpetual Inventory Journal Entries - Departures from Cost Basis - Pros and Cons of Costing Methods - Determining Inventory Costs - Four Inventory Costing Methods |
| Topic 9: Recording Business Transactions | - Financial Result Analysis - Ledger Accounts - Accounting Cycle - Transaction Recording - Debit and Credit Rules |
| Topic 10: Completing the Accounting Cycle | - Worksheet Preparation - Closing Process - Financial Statement Preparation - Classified Balance Sheet - Current Ratio Analysis |
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