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