Understanding Cash Flow Games Companies Play (Course Id 2888)

The Understanding Cash Flow Games Companies Play course surveys classification, timing, transaction structuring, and disclosure tactics together in a single chapter, rather than treating each as a separate module.

This course describes how supplier finance and reverse factoring arrangements can affect the classification of operating cash flow.

This course raises concerns about how non GAAP liquidity measures can be used alongside aggregation and line item presentation choices to shape perceptions of cash flow.

This course is designed for CPAs, accountants, auditors, and financial professionals who want a single course overview of how companies can make liquidity appear stronger than it is.

This course is a Technical, self study text course worth 2.0 CPE credits in Auditing, requiring a 10 question final exam preceded by 8 review questions (optional), with 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.

Yes, Understanding Cash Flow Games Companies Play provides two hours of CPE credit in fraud prevention, detection, or reporting, which counts toward the four hour fraud CPE requirement imposed by the California Board of Accountancy (http://www.dca.ca.gov/cba) on CPAs subject to the accounting and auditing, governmental auditing, or preparation engagement CE requirement.