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This course provides a basic overview of the statement of cash flows. This includes a discussion of the method of presentation, the classification of various cash inflows and cash outflows, as well as an illustrative example of the indirect method of presentation. The accounting requirements with respect to the statement of cash flows is prescribed within ASC Topic No. 230.

Learning Objectives

  • Identify and list the different methods used for presenting the statement of cash flows.
  • Discover and differentiate between operating, financing, and investing activities in the statement of cash flows.
  • Recognize how a statement of cash flows is prepared using the indirect method.
Last updated/reviewed: September 12, 2022

1 Review (8 ratings)Reviews

4
Anonymous Author
Very good reference materials that are on point as it relates to introducing the Statement of Cash Flow.

Prerequisites

Course Complexity: Foundational
No advanced preparation or prerequisites are required for this course.

Education Provider Information

Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
COURSE MATERIAL
  PDFOverview of the Statement of Cash Flows (Text Based Course)
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM