What You Need to Know About Cash Flow

Icon_Self-Study
QAS Self-Study
Icon_Level
Overview
Credits
CPE Credits
2 Credits: Accounting

Course Description

The statement of cash flows is one of the most important, if not the most important, financial statements prepared by an entity.  Of particular focus on this statement is the cash flow from operations which presents the amount of cash an entity is generating from its core business operations.  This course provides an overview of the requirements for preparing a statement of cash flows and discusses many other key cash flow related topics in additional detail.  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
  • Identify cash flow classification for various types of transactions
  • Recognize disclosures requirements with respect to cash flow transactions

Course Specifics

Course ID
122297744
Revision Date
September 12, 2022
Prerequisites

There are no prerequisites.

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

Kelen Camehl Headshot
Kelen Camehl, CPA, MBA

Kelen Camehl is a recognized author and reviewer of CPE courses and has authored over 85 courses (225+ 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 Camehl has also remained involved in CPA exam content development for nearly 10 years and has 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 over 15 years of progressive finance …

Kelen Camehl, CPA, MBA Read More »

What You Need to Know About Cash Flow

Expert Instructors
CPE CREDITS
2 Credits: Accounting

$58.00$78.00

Clear
Icon_Self-Study
QAS Self-Study
Icon_Level
Overview
Credits
CPE Credits
2 Credits: Accounting

Course Description

The statement of cash flows is one of the most important, if not the most important, financial statements prepared by an entity.  Of particular focus on this statement is the cash flow from operations which presents the amount of cash an entity is generating from its core business operations.  This course provides an overview of the requirements for preparing a statement of cash flows and discusses many other key cash flow related topics in additional detail.  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
  • Identify cash flow classification for various types of transactions
  • Recognize disclosures requirements with respect to cash flow transactions

Course Specifics

Course ID
122297744
Revision Date
September 12, 2022
Prerequisites

There are no prerequisites.

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

Kelen Camehl Headshot
Kelen Camehl, CPA, MBA

Kelen Camehl is a recognized author and reviewer of CPE courses and has authored over 85 courses (225+ 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 Camehl has also remained involved in CPA exam content development for nearly 10 years and has 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 over 15 years of progressive finance …

Kelen Camehl, CPA, MBA Read More »

What You Need to Know About Cash Flow

Expert Instructors
CPE CREDITS
2 Credits: Accounting

$58.00$78.00

Clear