November 30, 2022


Webinar


2 Total CPE Credits

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Listening to the Statement of Cash Flows: Fundamentals and Analytical Techniques

Learning Objectives

  • Understand what factors allowed certain frauds to occur
  • Recognize what internal controls may have prevented the frauds
  • Consider application of these lessons to circumstances you encounter in your professional endeavorRecall 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

CPE Credits Available

2
Total CPE
2
Accounting & Auditing

Things to Know About This Course

Course Level

  • Intermediate

Prerequisites

Basic working knowledge of financial statements

Advanced Preparation

None

Intended Audience

CPAs in public practice or members in industry who desire a renewed perspective regarding the statement of cash flows

Provider

ACPEN

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