April 22, 2026


Vendor Webinar


8 CPE

Statement of Cash Flows: Preparation and Analysis Workshop 25-26

April 22, 2026
Vendor Webinar
8 CPE

Statement of Cash Flows: Preparation and Analysis Workshop 25-26

Learning Objectives

  • Recognize how to prepare a cash flow statement
  • Determine how to differentiate between operating, investing and financing cash flows
  • Identify issues to comply with cash flow statement reporting requirements included in GAAP Codification Topic No. 230
  • Determine how to effectively analyze the cash flow statement when assessing entity performance

Major Topics

  • Major provisions of GAAP Codification Topic No. 230
  • Statement classification issues
  • Reporting operating cash flows: Direct and indirect methods
  • Preparing the statement: Workpaper techniques
  • Useful cash flow ratios
  • Bankruptcy prediction using the statement of cash flows

CPE Credits Available

8 CPE
8
Accounting&Auditing

Things to Know About This Course

Course Level

  • Intermediate

Prerequisites

General knowledge in Excel.

Advanced Preparation

None.

Intended Audience

CPAs and financial professionals.

Provider

CalCPA California Society of CPAs

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