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Course Details

The Statement of Cash Flows (Course Id 913)

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Author : Steven Bragg, CPA
Status : Production
CPE Credits : 2.0
IRS Credits : 0
Price : $19.95
Passing Score : 70%
Primary Subject-Field Of Study:

Accounting - Accounting and Auditing for Course Id 913

Description :

The Statement of Cash Flows course describes the objectives of the statement of cash flows, the different presentation methods that can be used, and how to prepare it. The course also notes the presentation treatment of many special situations, data collection issues, and the disclosure requirements for related information. In addition, the course describes several key cash flow analyses, including how to interpret the statement of cash flows.

Usage Rank : 0
Release : 2015
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : Self-Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 17-Dec-2015
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 - NASBA Registry - 913

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

Course Learning Objectives

    Identify the classifications used within the statement of cash flows.
    Note the differences between the direct and indirect methods of presentation.
    Recognize the concepts of grouping and clustering information in the statement of cash flows.
    Note the origins of the information appearing in the statement of cash flows.
    Identify the treatment of acquisitions and foreign currency events in the statement of cash flows.
    Recognize the calculations used to compile ratios related to cash flows and the situations in which these measurements are most useful.

Chapter 1
The Statement of Cash Flows

    Identify the classifications used within the statement of cash flows.
    Note the differences between the direct and indirect methods of presentation.
    Recognize the concepts of grouping and clustering information in the statement of cash flows.
    Note the origins of the information appearing in the statement of cash flows.
    Identify the treatment of acquisitions and foreign currency events in the statement of cash flows.

Chapter 2
Cash Flow Analysis

    Recognize the calculations used to compile ratios related to cash flows and the situations in which these measurements are most useful.
Course Contents :

Chapter 1 - The Statement of Cash Flows

Overview of the Statement of Cash Flows

Statement Objectives

Statement Requirements

Reporting Classifications

The Direct Method

The Indirect Method

Presentation Variations

Information Sources

Illustration of the Preparation of a Statement of Cash Flows

Additional Topics

Business Combinations

Discontinued Operations

Foreign Currency Cash Flows

Gains and Losses

Hedging Activities

Installment Sales

Interest and Dividend Receipts

Interest Payments

Non-Reportable Cash Events

Non-Use of Cash Equivalents

Receivables as Collateral

Restricted Cash

Sale of Receivables

Securities Recorded at Fair Value

Tax Payments

Advantages of the Statement of Cash Flows

General Advantages of the Statement of Cash Flows

Advantages of the Direct Method of Presentation

Advantages of the Indirect Method of Presentation

Disadvantages of the Statement of Cash Flows

Net Presentation

Data Collection Issues

Disclosures

Chapter 2 - Cash Flow Analysis

Overview of Cash Flow Measurements

Free Cash Flow

Cash Flow per Share

Cash Flow Return on Sales

Cash Flow Return on Assets

Cash Turnover Ratio

Cash Reinvestment Ratio

Interpreting the Statement of Cash Flows

Examination of Cash Flows from Operating Activities

Examination of Cash Flows from Investing Activities

Examination of Cash Flows from Financing Activities

Analysis Conclusions

Glossary

Accounting Course 913 Home: https://www.cpethink.com/qas-cpa-courses
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