Self-Study

What You Can Learn from the Statement of Cash Flows

---

This course will allow you to get reacquainted with the statement of cash flows. We will refresher your skills regarding both the preparation and utilization of the statement of cash flows. Significant emphasis will be placed on the informational role of the statement of cash flows and insights that can be obtained using the statement of cash flows in concert with the other elements of a company's accrual-basis financial statements.

Major subjects

• 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

Learning objectives

• Recall 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

Who should take this program?

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

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $58.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

---

Related programs

Dec. 17, 2025 | Accounting and Disclosure Issues After a Natural Disaster | Webinar

Dec. 17, 2025 | IFRS vs. US GAAP: Major Accounting Differences | Webinar

Dec. 18, 2025 | Accounting for the Gig Economy | Webinar

Dec. 18, 2025 | Proper Financial Accounting for S Corporations | Webinar

Dec. 18, 2025 | IFRS Update | Webinar

---

Related products

Fixing Your Chart of Accounts | Self-Study (On-Demand)

Surgent's Accounting Changes and Error Corrections: What Every CPA Needs to Know | Self-Study (Downloadable PDF)

Surgent's Accounting for Guarantees | Self-Study (Downloadable PDF)

Surgent's Accounting for Software: Internal Use and External Sales | Self-Study (Downloadable PDF)

Surgent's Accounting Hot Topics | Self-Study (On-Demand)

---