This course walks through common ways companies can influence reported cash flow through classification decisions. It focuses on practices such as presenting financing inflows as operating cash flows, factoring receivables, and using supplier finance programs. Along the way, it shows how these choices can change reported operating cash flow and liquidity measures, and why those changes matter when analyzing the financial statements.

Learning Objectives
Upon completion of this course, you will be able to:
•    Identify ways cash flows can be misclassified to inflate operating cash flow
•    Recognize the impact of reclassifying financing activities on liquidity metrics
•    Differentiate between legitimate and manipulative classification of receivables and supplier finance
•    Determine how classification choices affect financial statement analysis

To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. 

A course evaluation form is provided for your feedback, upon course completion. Participants have 1 year from the date of purchase/enrollment to complete this course 

Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/