GAQM CPFA-001 Q&A - in .pdf

  • CPFA-001 pdf
  • Exam Code: CPFA-001
  • Exam Name: Certified Professional Financial Accountant (CPFA)
  • Updated: Sep 07, 2026
  • Q & A: 0 Questions and Answers
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  • Exam Code: CPFA-001
  • Exam Name: Certified Professional Financial Accountant (CPFA)
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  • Updated: Sep 07, 2026
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GAQM CPFA-001 Q&A - Testing Engine

  • CPFA-001 Testing Engine
  • Exam Code: CPFA-001
  • Exam Name: Certified Professional Financial Accountant (CPFA)
  • Updated: Sep 07, 2026
  • Q & A: 0 Questions and Answers
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GAQM CPFA-001 Exam Syllabus Topics:

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