Statement Of Cash Flows: Reporting And Analysis

Statement Of Cash Flows: Reporting And Analysis
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Price: $19.99
Credits: 3
Prerequisite: Basic accounting
Level: Intermediate
Model: JS058
Author: Delta Publishing
Average Rating: Not Rated
Fields of study: Accounting
Format: PDF

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.



Field of Study


Level of Knowledge

Basic to Intermediate


Basic Accounting


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Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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