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CPFA-001 pdf
  • Exam Code: CPFA-001
  • Exam Name: Certified Professional Financial Accountant (CPFA)
  • Updated: Aug 04, 2026
  • Q & A: 0 Questions and Answers
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  • Exam Code: CPFA-001
  • Exam Name: Certified Professional Financial Accountant (CPFA)
  • Updated: Aug 04, 2026
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CPFA-001 Testing Engine
  • Exam Code: CPFA-001
  • Exam Name: Certified Professional Financial Accountant (CPFA)
  • Updated: Aug 04, 2026
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GAQM CPFA-001 Exam Syllabus Topics:

SectionObjectives
Topic 1: Financial Accounting and Business Decision Making- Financial Reporting
  • 1. Business Organization Structures
    • 2. Financial Statements
      • 3. Equity and Dividend Concepts
        • 4. Accounting Process Overview
          Topic 2: Cash Control and Internal Systems- Cash Management
          • 1. Internal Controls
            • 2. Petty Cash Systems
              • 3. Bank Reconciliation
                Topic 3: Adjusting Entries and Financial Reporting- Accounting Adjustments
                • 1. Depreciation Adjustments
                  • 2. Accrual vs Cash Basis Accounting
                    • 3. Deferred Expenses and Revenues
                      • 4. Accrued Items Adjustments
                        Topic 4: Accounting Fundamentals and Merchandising Transactions- Merchandising Transactions
                        • 1. Returns and Allowances
                          • 2. Cost of Goods Sold
                            • 3. Gross Selling Price
                              • 4. Classified Income Statement
                                Topic 5: Receivables and Payables- Short-Term Accounts
                                • 1. Notes Receivable and Payable
                                  • 2. Accounts Receivable
                                    • 3. Uncollectible Accounts
                                      • 4. Accounts Payable and Current Liabilities
                                        • 5. Write-offs and Recoveries
                                          Topic 6: Inventory Measurement and Reporting- Inventory Accounting
                                          • 1. Inventory Cost Determination
                                            • 2. Inventory Valuation Adjustments
                                              • 3. Inventory Costing Methods
                                                • 4. Perpetual Inventory Journal Entries
                                                  • 5. Merchandise Inventory

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