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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 : |
Cash Flow Statement
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| 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
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| 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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