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