The Statement of Cash Flows Explained
Master the preparation of the statement of cash flows and eliminate one of the most challenging reporting tasks. This course defines each line item, explains the permitted presentation formats, and demonstrates how to assemble the statement step by step. It addresses numerous special situations that may affect your reporting and expands into key cash flow analyses. By understanding both construction and interpretation, you can deliver clearer insight into liquidity and financial flexibility.
Format
PDF Course
Course Lists
Duration
2 Hours
Course Information
Author: Steven Bragg
Course Number: AC1098
Learning Objectives
- Identify the classifications used within the statement of cash flows.
- Specify the differences between the direct and indirect methods of presentation.
- Recognize the concepts of grouping and clustering information in the statement of cash flows.
- Specify the origins of the information appearing in the statement of cash flows.
- Identify the treatment of acquisitions and foreign currency events in the statement of cash flows.
- Recognize the calculations used to compile ratios related to cash flows and the situations in which these measurements are most useful.
Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Accounting
Prerequisites: None
Advance Preparation: None
Latest Review Date: April 2024
Program Registration Requirements: Click on the Enroll button to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.
Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.
