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Course Details

Statement of Cash Flows: Reporting and Analysis - v12 (Course Id 910)

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Author : Jae K. Shim, Ph.D., CPA
Course Length : Pages: 24 ||| Review Questions: 30 ||| Final Exam Questions: 15
CPE Credits : 3.0
IRS Credits : 0
Price : $26.95
Passing Score : 70%
Course Type: NASBA QAS - Text - Technical - NASBA Registry
Primary Subject-Field Of Study:

Accounting - Accounting for Course Id 910

Description :

Cash flows are vital to a company's financial health. The statement of cash flows provides useful information to management, investors, creditors, and other interested parties, presenting the effects on cash of all significant operating, investing, and financing activities. It is required as part of a full set of financial statements. This course discusses cash flow reporting, presentation, and disclosure requirements of ASC 230, Statement of Cash Flows. It also provides examples to illustrate the application.

Usage Rank : 0
Release : 2022
Version : 1.0
Prerequisites : Basic Accounting.
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 : 17-Jan-2023
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 - 910

Keywords : Accounting, Statement, Cash, Flows, Reporting, Analysis, v12, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

After completing this course, you should be able to:
    1. Recognize the use of and the objectives for a statement of cash flows
    2. Identify how different cash variables (e.g., operating, investing, financing) affect the cash flows
    3. Identify differences between the direct method the indirect method
    4. Recognize how changes in asset and debt accounts affect the cash flows
    5. Identify the presentation and disclosure requirements
Course Contents :

Chapter 1 - Statement of Cash Flows: Reporting and Analysis


Purpose and Use

Content and Format

Presentation and Disclosures

Exhibit 1: Statement of Cash Flows (Indirect Method)

Cash and Cash Equivalents


Restricted Cash

Exhibit 2: Presentation of Restricted Cash

Review Questions - Section 1

Classification of Cash Flows

Operating Activities

Investing Activities

Financing Activities

Other Considerations

Insurance Claim Proceeds

More Than One Class of Cash Flows

Gross vs. Net Cash Flows

Examples: Gross vs. Net Cash Flows

Review Questions - Section 2

Noncash Investing and Financing Activities

Exhibit 3: Noncash Activities Disclosure

Reporting Cash from Operation

Reconciliation of Net Income

Exhibit 4: Illustrative Reconciliation of Net Income to Cash Flow from Operations

Example: Reconciliation of Net Income

Direct Method

Exhibit 5: Cash Flows from an Operating Activities Section under the Direct Method

Example: Direct Method

Indirect Method

Exhibit 6: Illustrative Indirect Method Presentation

Example: Indirect Method

Preparation of Cash Flow Statement

Comprehensive Illustration: Direct Method Statement

Cash Flow Analysis

Operating Activities

Exhibit 7: Robin Inc. - Operating Activities

Investing Activities

Financing Activities

Example: Cash Flow Analysis

Comprehensive Illustration: Cash Flow Analysis

Liquidity and Financial Flexibility

Example: Cash Debt Coverage Ratio

Example: Free Cash Flow


Review Questions - Section 3

Appendix: Disclosure of Cash Flow Activities


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