
QAS Self-Study

Overview

CPE Credits
1 Credits: Accounting
Course Description
This course provides a basic overview of the statement of cash flows. This includes a discussion of the method of presentation, the classification of various cash inflows and cash outflows, as well as an illustrative example of the indirect method of presentation. The accounting requirements with respect to the statement of cash flows is prescribed within ASC Topic No. 230
Learning Objectives
Upon successful completion of this course, participants 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
Course Specifics
Course ID 122297357 |
Revision Date September 9, 2022 |
Number of Pages 38 |
Prerequisites There are no prerequisites. |
Advanced Preparation None |
Compliance information
CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)
Course Instructor

Kelen is a recognized author and reviewer of CPE courses and has authored over 120 courses (300+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. His courses are available for purchase from many online CPE providers including the AICPA. Kelen also remained involved in CPA exam content development for nearly 10 years and authored more than a thousand multiple choice questions for various sections of the CPA exam. He also serves as an Editorial Advisor for the AICPA’s “Journal of Accountancy”. Kelen has nearly 20 years of progressive finance and accounting experience. He …
Overview of the Statement of Cash Flows
$29.00 – $49.00

QAS Self-Study

Overview

CPE Credits
1 Credits: Accounting
Course Description
This course provides a basic overview of the statement of cash flows. This includes a discussion of the method of presentation, the classification of various cash inflows and cash outflows, as well as an illustrative example of the indirect method of presentation. The accounting requirements with respect to the statement of cash flows is prescribed within ASC Topic No. 230
Learning Objectives
Upon successful completion of this course, participants 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
Course Specifics
Course ID 122297357 |
Revision Date September 9, 2022 |
Number of Pages 38 |
Prerequisites There are no prerequisites. |
Advanced Preparation None |
Compliance information
CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)
Course Instructor

Kelen is a recognized author and reviewer of CPE courses and has authored over 120 courses (300+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. His courses are available for purchase from many online CPE providers including the AICPA. Kelen also remained involved in CPA exam content development for nearly 10 years and authored more than a thousand multiple choice questions for various sections of the CPA exam. He also serves as an Editorial Advisor for the AICPA’s “Journal of Accountancy”. Kelen has nearly 20 years of progressive finance and accounting experience. He …
Overview of the Statement of Cash Flows
$29.00 – $49.00