CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

Statement of Cash Flows: Reporting and Analysis

Icon_Self-Study
Self-Study
Icon_Level
Basic
Credits
CPE Credits
2 Credits: Accounting

Course Description

A statement of cash flows is required as part of a full set of financial statements. It must be prepared in conformity with generally accepted accounting principles (GAAP). The statement is not required if the financial statements are prepared on a basis of accounting other than GAAP. The statement must be included in both annual and interim financial statements. This course discusses the requirements of ASC 230, Statement of Cash Flows (ASC 230-10-45-18 and 45-27).

Learning Objectives

Upon successful completion of this course, participants will be able to: 

  • Recognize the use of and the objectives for a statement of cash flows.
  • Identify between operating, investing, and financing activities, and how different cash variables will affect the statement of cash flows.
  • Identify differences in the preparation of the statement of cash flows using the direct method vs. the indirect method.
  • Recognize and calculate how changes and transactions in asset and debt accounts affect the cash flows of a company.
  • Recognize the cash flow issues addressed by ASU 2016-15, Statement of Cash Flows (Topic 230).

Course Specifics

Course ID
1203514
Revision Date
March 23, 2020
Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220

Course Instructor

Delta CPE LLC Headshot
Delta CPE LLC

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

Expert Instructors
Format
CPE CREDITS
2 Credits: Accounting

$58.00$78.00

Clear
Icon_Self-Study
Self-Study
Icon_Level
Basic
Credits
CPE Credits
2 Credits: Accounting

Course Description

A statement of cash flows is required as part of a full set of financial statements. It must be prepared in conformity with generally accepted accounting principles (GAAP). The statement is not required if the financial statements are prepared on a basis of accounting other than GAAP. The statement must be included in both annual and interim financial statements. This course discusses the requirements of ASC 230, Statement of Cash Flows (ASC 230-10-45-18 and 45-27).

Learning Objectives

Upon successful completion of this course, participants will be able to: 

  • Recognize the use of and the objectives for a statement of cash flows.
  • Identify between operating, investing, and financing activities, and how different cash variables will affect the statement of cash flows.
  • Identify differences in the preparation of the statement of cash flows using the direct method vs. the indirect method.
  • Recognize and calculate how changes and transactions in asset and debt accounts affect the cash flows of a company.
  • Recognize the cash flow issues addressed by ASU 2016-15, Statement of Cash Flows (Topic 230).

Course Specifics

Course ID
1203514
Revision Date
March 23, 2020
Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220

Course Instructor

Delta CPE LLC Headshot
Delta CPE LLC

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

Expert Instructors
Format
CPE CREDITS
2 Credits: Accounting

$58.00$78.00

Clear