Course ID: SCFP

Statement of Cash Flows Preparation for Small- or Medium-Sized Entities

Preparing the statement of cash flows may seem complicated on the surface. This course will break down the required elements into easily understood pieces, to enhance your ability to ensure you are in compliance with the financial statement requirements under U.S. GAAP. (Available in 2 or 4 hour format)

Learning Objectives

  • Describe the basic format of the Statement of Cash Flows
  • Define cash and noncash elements of the Statement of Cash Flows
  • Discuss proper classification of cash flow activity
  • Explain common cash flow preparation issues

Major Topics

  • Basic format and presentation of the Statement of Cash Flows
  • Definition of cash and cash equivalents
  • Disclosure of noncash activities
  • Proper classification of cash flow activities
  • Common complex cash flow issues, such as stock compensation, derivatives, business combinations, leases, and other matters

Who Should Attend

Public and industry accountants at all levels interested in remaining current on technical accounting and financial reporting requirements

Fields of Study





Business Learning Institute

CPE Credits




This course is available for your group as:


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