Overview of the Statement of Cash FlowsCode: 27-VIEWCASHFLOWS

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Course Details

Pages:27
Course Overview
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 completion of this course, you 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
Category: Accounting

Recommended CPE Hours: 1

Level of knowledge: Overview

Prerequisite: General understanding of Accounting

Advanced Preparation: None
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