Comprehensive Curriculum

Strengthen CPA knowledge of cash flow reporting and analysis under ASC 230.

Real-World Applications

Enhance advisory and compliance capabilities for professionals working with financial statement users.

Expert Guidance

Promote clarity, accuracy, and consistency in presenting cash flow data to stakeholders.

Course Description

This course provides a focused and practical examination of the Statement of Cash Flows as required under U.S. GAAP. Participants will explore how to prepare, interpret, and analyze the cash flow statement using both the direct and indirect methods. The course covers classification rules, reconciliation techniques, and disclosure requirements. Special attention is given to identifying noncash activities, interpreting cash flow trends, and linking cash flow insights to business performance.

Course Curriculum

6 Chapters · 10 Lessons

  1. 1

    Course Introduction

    1. (Included in full purchase)

      Course Syllabus

  2. 2

    Module 1: Introduction to the Statement of Cash Flows

    1. (Included in full purchase)

      Introduction to the Statement of Cash Flows

    2. (Included in full purchase)

      Module 1 Reinforcement and Knowledge Checks

  3. 3

    Module 2: Classification and Presentation Rules

    1. (Included in full purchase)

      Classification and Presentation Rules

    2. (Included in full purchase)

      Module 2 Reinforcement and Knowledge Checks

  4. 4

    Module 3: Preparing the Statement – Direct and Indirect Methods

    1. (Included in full purchase)

      Preparing the Statement – Direct and Indirect Methods

    2. (Included in full purchase)

      Module 3 Reinforcement and Knowledge Checks

  5. 5

    Module 4: Analysis, Disclosures, and Best Practices

    1. (Included in full purchase)

      Analysis, Disclosures, and Best Practices

    2. (Included in full purchase)

      Module 4 Reinforcement and Knowledge Checks

  6. 6

    Final Exam

    1. (Included in full purchase)

      Final Exam

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