This course will allow you to get reacquainted with the statement of cash flows. We will refresh your skills regarding both the preparation and utilization of the statement of cash flows. Significant emphasis will be placed on the informational role of the statement of cash flows and insights that can be obtained using the statement of cash flows in concert with the other elements of a company’s accrual-basis financial statements.
CPAs in public practice or members in industry who desire a renewed perspective regarding the statement of cash flows
- Understand what factors allowed certain frauds to occur
- Recognize what internal controls may have prevented the frauds
- Consider application of these lessons to circumstances you encounter in your professional endeavor
- Recall major elements of the statement of cash flows
- Identify the two broad methods for preparing the statement of cash flows
- Perform certain calculations for preparing both the indirect and direct statements of cash flows
- Use the statement of cash flows as part of financial statement analysis
- Preparation of the statement of cash flows
- Importance of identifying sources and uses of cash in financial reporting
- Financial statement analysis
- Cash-related financial statement disclosures
Please contact the ACPEN help desk 1-877-602-9877 or firstname.lastname@example.org if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.