Statement of Cash Flows: Preparation and Analysis Workshop 2024
8.00 Credits
Member Price $299
Non-Member Price $399
Overview
The statement of cash flows is a critical component of a company’s set of financial statements. Cover the proper preparation of the statement, including analysis techniques. Learn how financial statements enable CPAs and financial professionals to see a business’s cash inflows and outflows relating to operating, investing and financing activities and evaluation of liquidity and quality of earnings. Case studies and sample documentation reinforce significant concepts and help participants apply the analysis techniques discussed.
Highlights
- Major provisions of GAAP Codification Topic No. 230
- Statement classification issues
- Reporting operating cash flows: Direct and indirect methods
- Preparing the statement: Workpaper techniques
- Useful cash flow ratios
- Bankruptcy prediction using the statement of cash flows
Prerequisites
General knowledge in Excel.
Designed For
CPAs and financial professionals.
Objectives
- Recognize how to prepare a cash flow statement
- Determine how to differentiate between operating, investing and financing cash flows
- Identify issues to comply with cash flow statement reporting requirements included in GAAP Codification Topic No. 230
- Determine how to effectively analyze the cash flow statement when assessing entity performance
Preparation
None
Leader(s):
Leader Bios
Summer Taylor
Summer Taylor is a Senior Manager in Deloitte and Touche LLP’s external audit practice. She is a CPA with over 13 years of public accounting and business experience. She specializes in consumer product, retail and manufacturing business issues. She is also a Subject Matter Resource on Internal Controls and Sarbanes-Oxley. Ms. Taylor facilitates for Deloitte’s internal learning program and has also taught at the Paul Merage School of Business at UC Irvine. She is a member of the AICPA and alumni of UCLA.
Non-Member Price $399
Member Price $299