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GAQM CFM-001 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Accounting and Its Use in Business Decisions | - Financial Statement Analysis - Impact of Transactions - Short-Term Financing and Insurance - Accounting Environment |
| Topic 2: Accounting | - Budgeting Basics - Key Financial Reports - Financial Analysis Tools - Introduction to Accounting - The Accounting Cycle - Financial Terms and Concepts - Risk Identification - Debits and Credits |
| Topic 3: Adjustments for Financial Reporting | - Accrual vs Cash Basis Accounting - Deferred Items and Depreciation - Types of Adjusting Entries |
| Topic 4: Accounting – Receivables and Payables | - Accounts Receivable - Current Liabilities - Uncollectable Accounts - Notes Receivable and Payable |
| Topic 5: Accounting – Merchandising Transactions | - Classified Income Statement - Cost of Goods Sold - Merchandising Transactions - Gross Selling Price |
| Topic 6: Budgets and Managing Money | - Budgeting Process and Components - Investment Opportunity Comparison - Budget Monitoring and Management - Fundamentals of Finance |
| Topic 7: Measuring and Reporting Inventory | - Inventory Cost Determination - Inventory Costing Methods - Inventory Costing Pros & Cons |
| Topic 8: Accounting – Control and Monitoring of Cash | - Petty Cash Management - Bank Reconciliation - Cash Control Procedures |
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