Statement of cash flows (ASC 230)


This course will be an overview of: The statement of cash flows as a required U.S. GAAP financial statement that requires knowledge of ASC 230 The significant but sometimes subtle differences between net income, cash flow, and operating, investing, and financing activities Factors that produce accurate and timely cash statements which provide information crucial to any company's success The three categories within a statement of cash flows: operating, investing, and financing activities A case study with journal entries and working schedules that provide an opportunity to practice real-world strategies while preparing a statement to completion