This course will allow you to get reacquainted with the statement of cash flows. We will refresher your skills regarding both the preparation and utilization of the statement of cash flows. Significant emphasis will be placed on the informational role of the statement of cash flows and insights that can be obtained using the statement of cash flows in concert with the other elements of a company’s accrual-basis financial statements.
Learning Objectives
Recall major elements of the statement of cash flows Identify the two broad methods for preparing the statement of cash flows Perform certain calculations for preparing both the indirect and direct statements of cash flows Use the statement of cash flows as part of financial statement analysis
Major Topics
Preparation of the statement of cash flows Importance of identifying sources and uses of cash in financial reporting Financial statement analysis Cash-related financial statement disclosures
