Preparing the Statement of Cash Flow
Author: Robert K Minniti
| CPE Credit: |
2 hours for CPAs |
The Statement of Cash Flow is often considered to be the most important of the business financial statements. This course will review the concepts and components of the Statement of Cash Flow. We will discuss the steps necessary to properly prepare a Statement of Cash Flow. We will review the uses of the Statement of Cash Flow.
Publication Date: March 2024
Topics Covered
- Accounting Principles
- Accounting Standards
- Financial Statements
Learning Objectives
- Identify the major classifications of cash flows
- Recognize how to contrast the direct and indirect methods of calculating net cash flows from operating activities
- Describe how to prepare a statement of cash flows
- Identify sources of information for a statement of cash flows
- Identify the year SSARS No. 1 was issued
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Accounting (2 hours)
Program Prerequisites
None
Advance Preparation
None
