QAS Self-Study
Basic
CPE Credits
3 Credits: Accounting
Course 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.
Learning Objectives
After completing this course, you will be able to:
- 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; and
- Identify the presentation and disclosure requirements.
Course Specifics
|
Course ID 122317543 |
Revision Date December 20, 2022 |
Number of Pages 75 |
Prerequisites Basic Accounting |
Advanced Preparation None |
Compliance information
NASBA Provider Number: 103220
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
For many years, Delta CPE LLC has offered a wide variety of continuing education courses for financial professionals. Topics covered by Delta’s courses include accounting, financial management, budgeting, investments, financial statement reporting, business management, IFRS, ethics, valuations, real estate, and business writing. The diversity and breadth of Delta’s course offerings make the company a prolific and unique contributor to the CPE world. Delta’s well-credentialed authors and contributors have also been published in numerous academic and professional journals and quoted by some of the leading financial media outlets.
Statement of Cash Flows: Reporting and Analysis
$87.00 – $107.00
QAS Self-Study
Basic
CPE Credits
3 Credits: Accounting
Course 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.
Learning Objectives
After completing this course, you will be able to:
- 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; and
- Identify the presentation and disclosure requirements.
Course Specifics
|
Course ID 122317543 |
Revision Date December 20, 2022 |
Number of Pages 75 |
Prerequisites Basic Accounting |
Advanced Preparation None |
Compliance information
NASBA Provider Number: 103220
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
For many years, Delta CPE LLC has offered a wide variety of continuing education courses for financial professionals. Topics covered by Delta’s courses include accounting, financial management, budgeting, investments, financial statement reporting, business management, IFRS, ethics, valuations, real estate, and business writing. The diversity and breadth of Delta’s course offerings make the company a prolific and unique contributor to the CPE world. Delta’s well-credentialed authors and contributors have also been published in numerous academic and professional journals and quoted by some of the leading financial media outlets.
Statement of Cash Flows: Reporting and Analysis
$87.00 – $107.00