The Statement of Cash Flows PREMIUM
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Learning SummaryDescription:
This module discusses the cash flow statement and how it can be used for decision-making purposes. It will explain the three major reporting categories and discuss the type of information reported under each category. It will also discuss how the statement of cash flows reconciles to the income statement and the balance sheet.
Prerequisites:
Who should complete this module:
Managers, supervisors, entrepreneurs, and professionals who use financial statements to evaluate the cash position of an organization or make decisions with regards to the ability of a vendor or customer to meet financial commitments; educators and students in business and accounting.
Learning Objectives:
In this module you will learn to:
1. Recall the nature and purpose of the cash flow statement
2. Describe the three major reporting categories.
3. Explain the type of information reported under each reporting category and how to use this information for decision-making purposes.
4. Illustrate how the statement of cash flows reconciles to the income statement in calculating the ending cash balance reported in the balance sheet.
1. Recall the nature and purpose of the cash flow statement
2. Describe the three major reporting categories.
3. Explain the type of information reported under each reporting category and how to use this information for decision-making purposes.
4. Illustrate how the statement of cash flows reconciles to the income statement in calculating the ending cash balance reported in the balance sheet.
Competencies Acquired:
Learn how to use the cash flow statement and identify red flags.
Program Level:
Intermediate
Duration of Video:
6:59
CPE Credit:
0.50
Delivery Method:
Self-study
Field of Study:
Accounting
Additional Info:
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Last Revision Date:
4 Feb 2018
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