Financial Statement Analysis: Cash Flow and Operations
Learning objectives
After completing this course, the learner should be able to:
- Differentiate between accrual basis and cash basis accounting and their respective effects on the operations section of the statement of cash flows
- Define the statement of cash flows
- Evaluate various income and expense concepts used to present, understand, and evaluate operations
A Becker Professional Education 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
Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823