Course ID: CFPAU

The Cash Flow Statement: A Practical Guide to Preparation, Analysis and Use

While standards for preparing cash flow statements have been in existence for many years, there are an increasing number of challenges to correct classification and presentation. This course will provide CPAs who prepare cash flow statements under ASC 230 with a guide to the more challenging classification issues. Additinally, there will be focus on the ratios used by creditors to evaluate and covenant cash flow. A cash flow based financial forecasting model will also be explained and illustrated via case studies.

Learning Objectives

  • Recognize how statement users analyze cash flows
  • Identify how the net income to cash flow disconnect’ affects small and growing companies
  • Upon completion of this course, participants will be able to:
  • Recognize the activity approach to cash flow analysis
  • Examine the practical challenges to correct cash flow classification
  • Distinguish key cash flow ratios used by investors and creditors
  • Determine the funds needed for forecasting model in formulating financial strategy

Major Topics

  • What can analysis of cash flow tell us?
  • The basic classification blocks, operating, investing and financing activities explained
  • More complex classification issues
  • FASB’s proposed changes to ASC 230
  • Cash flow ratio analysis
  • Using the cash flow model to forecast funds needed
  • Financial strategies for growing companies
  • How lenders analyze cash flows: the RMA model

Who Should Attend

Controllers and finance professionals who prepare cash flow statements and use them to formulate financial strategy; Accountants in public practice who assist companies with cash flow analysis and planning

Fields of Study



Prior learning or expereince in preparing cash and tax financial statements


Business Learning Institute

CPE Credits




This course is available for your group as:


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