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