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Preparation of a Statement of Cash Flows

Available Until

**OnDemand**

4.0 Credits

Member Price $48.00

Non-Member Price $88.00

Highlights

Introduction, Definitions, Direct and Indirect Methods of Presenting Operating Cash Flows, Worksheet Preparation (Indirect Method), Differences between U.S. GAAP and IFRS

Prerequisites

None

Objectives

After completing this course, you will be able to (1) distinguish between cash flows from operating, investing, and financing activities; (2) recognize items that should be included in cash and cash equivalents; (3) prepare a statement of cash flows under the indirect method; (4) prepare a statement of cash flows under the direct method; and (5) recognize the main differences between U.S. GAAP and IFRS in relation to the presentation of a statement of cash flows.

Non-Member Price $88.00

Member Price $48.00