• Course Information
    4.3 (1666)

    Title: Statement of Cash Flows: Reporting and Analysis
    Category: Accounting and Auditing
    Field of Study: Accounting
    Course Code: A022-0393
    CPE Credits: 3.0
    Price: $27.95
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Description

Description:
Cash flows are vital to a company's financial health. The statement of cash flows provides useful information to management, investors, creditors, and other interested parties, presenting the effects on cash of all significant operating, investing, and financing activities. It is required as part of a full set of financial statements. This course discusses cash flow reporting, presentation, and disclosure requirements of ASC 230, Statement of Cash Flows. It also provides examples to illustrate the application.

Delivery Method: Online Interactive Self Study

Level: Basic

Prerequisites: None

Advanced Preparation: None

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Course Details

Author: Delta Publishing

Category: Accounting and Auditing

Field of Study: Accounting

Passing Score: 70%

Publication Date: 10/26/2022

Technical Details: Accounting: Technical

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Objectives

Objectives:
1. Recognize the use of and the objectives for a statement of cash flows
2. Identify how different cash variables (e.g., operating, investing, financing) affect the cash flows
3. Identify differences between the direct method the indirect method
4. Recognize how changes in asset and debt accounts affect the cash flows
5. Identify the presentation and disclosure requirements

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Profession

NASBA: Yes

QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents.

Profession Identifiers : CPA, CMA

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