Which methods does this course list for presenting cash flows?

This Overview of the Statement of Cash Flows course teaches how to list the different methods used for presenting the statement of cash flows.

Which items does this course examine as part of its scope considerations?

This course takes a closer look at cash, cash equivalents, and restricted cash as part of its scope considerations.

Which method does this course illustrate with an example?

This course teaches how to recognize how a statement of cash flows is prepared using the indirect method through an illustrative example.

How many CPE credits does this Overview of the Statement of Cash Flows course provide?

Overview of the Statement of Cash Flows is a Technical, self study text course in Financial Statements and Reports worth 1.0 CPE credit, requiring a 5 question final exam preceded by 5 review questions (optional) at a 70% passing score. CPEthink is approved by NASBA as a CPE sponsor and lists this course on the NASBA site as a courtesy for CPAs to search https://nasba.org.

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Overview of the Statement of Cash Flows (Course Id 2081)

QAS / Registry

Author:	Kelen Camehl, CPA, MBA
Course Length:	Pages: 16 \|\|\| Word Count: 6935 \|\|\| Review Questions: 5 \|\|\| Final Exam Questions: 5
CPE Credits:	1.0
IRS Credits:	0
Price:	$12.95
Passing Score:	70%
Course Type:	Text

Overview of the Statement of Cash Flows - CPE course for CPAs

Technical Designation:	Technical
Field Of Study:	Accounting
Approved Audience:	NASBA QAS - NASBA Registry
Key Takeaways:	This course provides a basic overview of the statement of cash flows, explaining presentation methods, classification of cash flows, and the indirect method through a practical example. Discusses the method of presentation for the statement of cash flows. Covers the classification of various cash inflows and cash outflows. Illustrates the indirect method of presentation prescribed within ASC Topic No. 230. Worth 1.0 CPE credit in Accounting as a self study text course providing a basic overview of the statement of cash flows, requiring a 5 question final exam preceded by 5 review questions (optional) and a 70% passing score.
Frequently Asked Questions:	Which methods does this course list for presenting cash flows? This Overview of the Statement of Cash Flows course teaches how to list the different methods used for presenting the statement of cash flows. Which items does this course examine as part of its scope considerations? This course takes a closer look at cash, cash equivalents, and restricted cash as part of its scope considerations. Which method does this course illustrate with an example? This course teaches how to recognize how a statement of cash flows is prepared using the indirect method through an illustrative example. How many CPE credits does this Overview of the Statement of Cash Flows course provide? Overview of the Statement of Cash Flows is a Technical, self study text course in Financial Statements and Reports worth 1.0 CPE credit, requiring a 5 question final exam preceded by 5 review questions (optional) at a 70% passing score. CPEthink is approved by NASBA as a CPE sponsor and lists this course on the NASBA site as a courtesy for CPAs to search https://nasba.org.
Description:	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.
Usage Rank:	27391
Release:	2022
Version:	1.0
Prerequisites:	None.
Experience Level:	Overview
Additional Contents:	Complete, no additional material needed.
Additional Links:	External: Cash Flow Statement Internal: Getting Cash Out of Your Business (Tax Analysis) Internal: Preparing & Analyzing the Statement of Cash Flows External: FASB Accounting Standards Codification (ASC)
Advance Preparation:	None.
Delivery Method:	QAS Self Study
Intended Participants:	Anyone needing Continuing Professional Education (CPE).
Revision Date:	06-Mar-2026
NASBA Course Declaration:	Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Keywords:	Overview of the Statement of Cash Flows - CPE course for CPAs
Learning Objectives:	Course 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
Course Contents:	Chapter 1 - Overview of the Statement of Cash Flows Course Learning Objectives Course Overview Introduction Cash Statement of Cash Flow Objectives Scope Considerations A Closer Look at Cash, Cash Equivalents & Restricted Cash Review Questions Classifying Cash Flows Investing Activities Financing Activities Operating Activities Multiple Classifications Review Questions Gross vs. Net Presentation Direct Method vs. Indirect Method Indirect Method � Comprehensive Example from ASC 230 Noncash Investing & Financing Activity Review Questions Glossary of Key Terms

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Overview of the Statement of Cash Flows (Course Id 2081)

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Key Takeaways:

Frequently Asked Questions:

Which methods does this course list for presenting cash flows?

Which items does this course examine as part of its scope considerations?

Which method does this course illustrate with an example?

How many CPE credits does this Overview of the Statement of Cash Flows course provide?

Description:

Usage Rank:

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Version:

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Experience Level:

Additional Contents:

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