Course Information

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Cash Flow Statements: Content and Form
Author: Jan R. Williams and Joseph V. Carcello

Description:
A statement of cash flow is required as part of a complete set of financial statements prepared in conformity with GAAP for all business enterprises. Within that statement, cash receipts and payments are classified as operating, investing, and financial activities, which are presented in a manner to reconcile the change in cash from the beginning to the end of the period. This course will review some of the authoritative literature impacting the statement of cash flows. Topics covered include:

  • Content and Form of Statement of Cash Flows
  • Fianancial Institutions
  • Important Notice for 2005

Course Details:
Price:  $32.00
Field of Study:  Accounting
Prerequisites:  None
Level:  Intermediate
Advanced Preparation:  None
Course was last updated on:  09/02/09
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Library:
Learning Center Core

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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Credit Available For: Units
CPE 1.0 CPE
QAS 1.0 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

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