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12/8/2019
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Course 171045 - Statement Of Cash Flows: Reporting And Analysis
  Course Description
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This Course is based on the electronic .pdf file(s) Statement Of Cash Flows: Reporting And Analysis
by: Delta CPE   (2014 )
Field of Study: Accounting
CPE Credit: 6 Hours
Level: Basic
Prereqs: None
State Exceptions: None
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Your Price:
Exam Only $55.00

There is no book for this course. The course is based on an electronic .pdf file which you can download now.
*Courses must be completed for CPE credit within one year of the date of
       purchase.

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Electronic Downloads:
Statement Of Cash Flows: Reporting And Analysis
by: Delta CPE, 2014, 65 pages
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Course Description:
A statement of cash flows is required as part of a full set of financial statements. It must be prepared in conformity with generally accepted accounting principles (GAAP). The statement is not required if the financial statements are prepared on a basis of accounting other than GAAP. The statement must be included in both annual and interim financial statements. This course discusses the requirements of ASC 230, Statement of Cash Flows (ASC 230-10-45-18 and 45-27). ASC 958-205, Not-for-Profit Entities: Presentation of Financial Statements, requires the statement of cash flows for not-for-profit entities.

Course Topics:
Cash and Cash Equivalents Reconciliation of Net Income to Cash Flow from Ope
Direct Method Indirect (Reconciliation) Method
Gross versus Net Cash Flows Multiclassification
Foreign Currency Cash Flows Financial Liquidity
Financial Flexibility Free Cash Flow
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