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Author: |
Kelen Camehl, CPA, MBA |
Course Length: |
Pages: 23 ||| Word Count: 13,112 ||| Review Questions: 6 ||| Final Exam Questions: 10 |
CPE Credits: |
2.0 |
IRS Credits: |
0 |
Price: |
$17.95 |
Passing Score: |
70% |
Course Type: |
Text |
Technical Designation: |
Technical |
Field Of Study: |
Accounting |
Approved Audience: |
NASBA QAS - NASBA Registry |
Key Takeaways: |
This course provides a comprehensive overview of how to prepare a statement of cash flows, addressing classification of transactions, presentation methods, and disclosure requirements.
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Frequently Asked Questions: |
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Description: |
The statement of cash flows is one of the most important, if not the most important, financial statements prepared by an entity. Of particular focus on this statement is the cash flow from operations which presents the amount of cash an entity is generating from its core business operations. This course provides an overview of the requirements for preparing a statement of cash flows and discusses many other key cash flow related topics in additional detail. The accounting requirements with respect to the statement of cash flows is prescribed within ASC Topic No. 230. |
Usage Rank: |
48889 |
Release: |
2022 |
Version: |
1.0 |
Prerequisites: |
None. |
Experience Level: |
Overview |
Additional Contents: |
Complete, no additional material needed. |
Additional Links: |
External: Cash Flow Definition
Internal: “Preparing & Analyzing the Statement of Cash Flows (video)”
Internal: “Cash Flow Reporting & Other Financial Statement Disclosure Hot Topics”
External: “Update 2016‑15 - Statement of Cash Flows (Topic 230)” (FASB)
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Advance Preparation: |
None. |
Delivery Method: |
QAS Self Study |
Intended Participants: |
Anyone needing Continuing Professional Education (CPE). |
Revision Date: |
06-Mar-2026 |
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. |
Keywords: |
What You Need to Know About Cash Flow - CPE course for CPAs |
Learning Objectives: |
Course Learning Objectives
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Course Contents: |
Chapter 1 - What You Need to Know About Cash Flow Course Learning Objectives Course Overview Introduction What is Cash? Objectives of the Statement of Cash Flows Who is Required to Prepare a Statement of Cash Flows Review Questions What is Cash? Cash Flow Classification Investing Activities Financing Activities Operating Activities More Than One Classification Classification Changes Review Questions Presentation Gross vs. Net Presentation Direct vs. Indirect Special Topics Accounts Receivables Inventory Leases Business Combinations Noncash Investing & Financing Activity Review Questions Glossary of Key Terms |
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