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GOODWILL IMPAIRMENT BASICS
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HOW TO READ AND ANALIZE FINANCIAL STATEMENTS
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GOODWILL IMPAIRMENT TESTING
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EVALUATING AND PROPERLY DISCLOSING FASB ACCOUNTING STANDARD UPDATES (ASUS)
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INTRODUCTION TO FINANCIAL STATEMENTS AND THE ENVIRONMENT OF FINANCIAL REPORTING
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PREPARING FINANCIAL STATEMENTS
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CURRENT ASSETS AND ASSET VALUATION
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EQUITY INVESTMENTS AND LONG-LIVED ASSETS
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EARNINGS MANAGEMENT
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KEY SEC REGULATIONS ACCOUNTANTS SHOULD KNOW ABOUT
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FORENSIC ACCOUNTING: 5 STEPS TO SUCCESSFUL PERFORMANCE
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SEC CLIMATE-RELATED DISCLOSURES: WHAT YOU NEED TO KNOW
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FINANCIAL REPORTING AND ANALYSIS - 10 COURSE SERIES.
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REAL ESTATE ACCOUNTING: A PRACTITIONER'S GUIDE
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MONEY LAUNDERING
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LEASE ACCOUNTING FUNDAMENTALS
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LEASE ACCOUNTING AND REPORTING - WHAT YOU NEED TO KNOW
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ACCOUNTING FOR BUSINESS COMBINATIONS
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ACCOUNTING FOR SOFTWARE – INTERNAL USE AND EXTERNAL SALES
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DISCLOSURE REQUIREMENTS: REV REC, LEASES, BUSINESS COMBINATIONS, CECL & SEGMENTS
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REVENUE RECOGNITION: HOW TO IDENTIFY PERFORMANCE OBLIGATIONS
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LESSEE ACCOUNTING: IDENTIFICATION, CLASSIFICATION & RECOGNITION
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DISCLOSURE REQUIREMENTS FOR SEC FORM 8-K
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SEC FORM 8-K: WHEN TO FILE AND WHAT TO DISCLOSE
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OPTIMAL ACCOUNTING FOR PAYABLES
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CLASSIFICATION AND ACCOUNTING FOR DEBT AND EQUITY
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ACCOUNTING FOR HELD FOR SALE ASSETS
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DETAILED OVERVIEW OF THE HELD FOR SALE CLASSIFICATION CRITERIA
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PRINCIPLES OF FINANCIAL STATEMENT PRESENTATION
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WHAT YOU NEED TO KNOW ABOUT CASH FLOW
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SUPPLIER FINANCE PROGRAMS – WHAT YOU NEED TO DISCLOSE
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SEC PAY VERSUS PERFORMANCE DISCLOSURES – WHAT YOU NEED TO KNOW
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OPTIMIZE CASH FLOW THROUGH RECEIVABLES FACTORING
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KNOW THE DIFFERENCES BETWEEN AN ASSET ACQUISITION VS. BUSINESS COMBINATION
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Self study cpe
Overview of the Statement of Cash Flows

OVERVIEW OF THE STATEMENT OF CASH FLOWS

There is no video for this course. The learning materials for this course are in the downloadable document.
CPE Processing Fee$30.00
Webinar TranscriptionN/A
Presentation Length Hour(s)1.0 hour
CPE Credits 1.0 hour
Subject Area 1.0 - Accounting
CE Credits 0.0 hours
Course LevelBasic
Instructional MethodQAS Self-Study
PrerequisitesNone
Advance PreparationNone
Recorded Date
Date OfferedSeptember 5, 2024
Expiration DateSeptember 5, 2025
Course Description

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:


  • List the different methods used for presenting the statement of cash flows

  • 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

Self-Study Course Instructions:

FOR DOCUMENT-BASED COURSES

Download the course document(s) (below) and follow prompts contained in the document.



FOR RECORDED COURSES WITH VIDEO

Download any course document(s) (below) which may include handouts, glossary, transcripts, etc. Follow any prompts contained in the documents to help you complete the course. Most documents are searchable.

Play the recording, noting the sectional guides indicating where topics on the agenda are covered and the prompts to pause video playback to respond to a review question (located below the video playback area). The timestamps for review questions are also noted below.

Upon completing the video and successfully answering all review questions, you will then take the final exam.

Camehl overviewofthestatementofcashflows
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Review Questions
Frequently Asked Questions
  • CPAacademy self-study courses are online.
  • The self-study format allows you to a) access the material online 24/7 and b) study at your own pace.
  • Per NASBA guidelines, you have one year from date of purchase to complete each program.
  • Complete your final exam at any time and get graded instantly. You can retake the exam at no additional charge (unlimited attempts).
  • Print your own certificate of completion on the spot upon passing the exam.
  • Grading policies: a) courses have a minimum passing score 70% b) test takers will not be provided feedback on failed exams.
  • Upon achieving a passing score, test takers will be notified of the correct answers to the questions missed.

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Kelen is a recognized author and reviewer of CPE courses and has authored over 145 courses (350+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics.  His courses are available for purchase from many online CPE providers including the AICPA.  Kelen remained involved in CPA exam content development for nearly 10 years and authored more than a thousand multiple choice questions for various sections of the CPA exam.  He also serves as an Editorial Advisor for the AICPA’s "Journal of Accountancy".   

Kelen has nearly 20 years of progressive finance and accounting experience. He currently serves as an Accounting Policy Advisor with HP.  Prior to HP, he served in multiple accounting roles in the oil & gas industry with ConocoPhillips including technical accounting policy, SOX compliance, and internal audit. He also gained public accounting experience with PricewaterhouseCoopers, working with various clients in the energy, electric, power, gas, and utility sectors.

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CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

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About Our Presenter

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Editorial Advisor for the AICPA’s "Journal of Accountancy" and author and reviewer of continuing professional education (CPE) courses for CPAs and other accounting professionals.