366 pages [225 self-teaching + 141 self-quizzes with detailed answers]
Section 1: Introduction. Sources and uses of cash: 3 kinds of activities.
Sections 2-4: Cash provided by operating activities (CPO), the direct method.
Part I: Computing cash inflows using changes in A/R and Allowance for Doubtful Accounts. Computing cash outflows using changes in Prepaid Expenses, Depreciation, Amortization, A/P and either Purchases (periodic method) or Inventory and COGS (perpetual method).
Part II: Using changes in Interest Payable, Discount on Notes Payable, Income Tax Payable and related accounts.
Part III: Using changes in Unearned Revenue, Dividends and Interest Receivable, Amortization of Notes Receivable.
Section 5: CPO case study, the direct method. Brings together everything you learned in Sections 2–4.
Section 6: Computing CPO, the indirect method. Computing inflows/outflows from changes in Depreciation, A/R, A/P, Inventory, Unearned Revenue, Interest Payable and other accounts.
Section 7: CPO case study, the indirect method. Brings together and applies what you learned in Section 6.
Section 8: Cash from investing activities. Inflows from disposal of PP&E, intangible assets, securities, loan collection. Outflows for investing in PPE, intangible assets, securities, making loans.
Section 9: Cash from financing activities. Inflows from issuing stock, creditor notes, mortgages, bonds, receipt of principal on loans. Outflows for dividends, treasury stock purchases, payment of loan principal.
Sections 10-11: Preparing a statement of cash flows.
Part I. Asset accounts.
Part II. Liability, stockholders’ equity accounts.
Section 12: Special and supplementary items. Inflows and outflows related to the purchase/sale of securities or treasury stock, foreign currency transactions, acquisitions and lawsuits. Which items are disclosed only as supplemental information.
Section 13: Special items for large corporations. Sale of a business, equity in an affiliate’s income, issuing bonds, amortization of a bond discount or premium, early extinguishment of debt.
Section 14: Comprehensive case study. Everything you learned applied to a complete statement of cash flows.
Evelyn Baldo –
Interesting and informative
Mohamed Helemish –
The course is very good but needs more practice questions
Natasha Badaras –
Good introduction to Cash Flows
Amazing book with all the questions and final examen. Thanks.
Very good – well written
I have enjoyed learning from each training guide. The layout works well for my style of learning.
I felt the material was very difficult to follow and would have been better if I had a taken a live class.
Help and great
Plenty of examples and quizzes
I really like the way the training materials are put together. They are set up to help you succeed
This book offers invaluable advice on how to look at and prepare a cashflow statement.Good book for anyone with prior knowledge on how the three financial statements of CF, Balance Sheet, and IS links together. This book is the next step towards further deeper understanding.
This course was very thourough and provided an in-depth look at the Statement of Cash Flows. Highly recommended.
I feel the Statement of Cash Flows is a helpful resource in understanding how this financial statement is prepared. I do believe it was good to learn both the direct and indirect methods even though you feel frustrated trying to remember the appropriate increases/decreases between the two methods. At times I felt this book was hard due to the fact that an SCF in my job is very simple compared to how indepth they can be depending on the size and type of business. However, this book does breakdown the process step-by-step and as I stated earlier, it provides a helpful resource in understanding the SCF process.
I like the clear and understandable way the material in the course is laid out. It was easy to follow.
Very concise, informative and complete.
Lessons were brief but understandable. Exercises were plentiful. Thanks.
I learned so much from this book. Highly recommend
Challenging, but took extra time reviewing.
Statement of Cash flow, comparing to the other courses, it requires a careful analysis. It is an important area to assess business financial activities, and ultimately helps to reach a useful decision on operational activities.
I found it disjointed and hard to follow
Very satisfied, not so easy but worth the time, I learned a lot and I love it, this is a must have textbook.
Very intensive course
That book was way to hard for me to follow. I gave up on it for now.
Very Easy to learn.
The course was well written and easy to understand. The downloaded version was not readable on my iPad due to the bottom some of the pages being cut off. I had to purchase the hard copy and was not able to get a refund for the downloaded version.
I learned a lot!
I was developing a cash flow forecast for my organization and found the book helpful in developing a more accurate forecast.
Excellent course. A very detailed review of the statement of cash flows and all its components.
I have not read the book yet