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