Statement of Cash Flows: Reporting and Analysis
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.

Course Publication Date: August 18, 2022

This course is available with NO ADDITIONAL FEE if you have an active self study membership or all access membership or can be purchased for $30.00!

Author:Delta CPE
Course No:ACT-CASHFLOWS-4612
Recommended CPE:3.00
Delivery Method:QAS Self Study
Level of Knowledge:Basic
Advanced Preparation:None
Recommended Field of Study:Accounting
Learning Objectives
  • Recognize the use of and the objectives for a statement of cash flows.
  • Identify how different cash variables (e.g., operating, investing, financing) affect the cash flows.
  • Identify differences between the direct method the indirect method.
  • Recognize how changes in asset and debt accounts affect the cash flows.
  • Identify the presentation and disclosure requirements.

CPE Depot Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Sponsor Number: 109423


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