Description
The statement of cash flows is one of the most important, if not the most important, financial statements prepared by an entity. Of particular focus on this statement is the cash flow from operations which presents the amount of cash an entity is generating from its core business operations. This course provides an overview of the requirements for preparing a statement of cash flows and discusses many other key cash flow related topics in additional detail. The accounting requirements with respect to the statement of cash flows is prescribed within ASC Topic No. 230.
Learning Objectives
Upon completion of this course, you will be able to:
• List the different methods used for presenting the statement of cash flows
• Differentiate between operating, financing, and investing activities in the statement of cash flows
• Recognize how a statement of cash flows is prepared using the indirect method
• Identify cash flow classification for various types of transactions
• Recognize disclosures requirements with respect to cash flow transactions
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
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