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

QAS / Registry
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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: NASBA QAS - Text - Technical - NASBA Registry
Primary Subject-Field Of Study:

Accounting - Accounting for Course Id 2081

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 : 0
Release : 2022
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 12-Dec-2022
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.
Approved Audience :

NASBA QAS - Text - Technical - NASBA Registry - 2081

Keywords : Accounting, Overview, Statement, Cash, Flows, cpe, cpa, online course
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



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

CPE Accounting Course: https://www.cpethink.com/accounting-cpa-courses
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