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.
Publisher: AIPB
Samantha DeBois –
Excellent material very thorough.
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Evelyn Baldo –
Interesting and informative
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Mohamed Helemish –
The course is very good but needs more practice questions
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Natasha Badaras –
Good introduction to Cash Flows
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ASTRID –
Amazing book with all the questions and final examen. Thanks.
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VALERIE –
Very good – well written
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GINA –
I have enjoyed learning from each training guide. The layout works well for my style of learning.
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JIE –
Help and great
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ACELA –
Plenty of examples and quizzes
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SHARI –
I really like the way the training materials are put together. They are set up to help you succeed
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OKSANA –
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.
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LINDA –
This course was very thourough and provided an in-depth look at the Statement of Cash Flows. Highly recommended.
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JOSEPH –
Very concise, informative and complete.
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WENDY –
I learned so much from this book. Highly recommend
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THOMAS –
Challenging, but took extra time reviewing.
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MATHIAS –
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.
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DIDI –
Very satisfied, not so easy but worth the time, I learned a lot and I love it, this is a must have textbook.
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RABINDRA –
Very Easy to learn.
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DAVID –
I learned a lot!
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BARBARA –
I was developing a cash flow forecast for my organization and found the book helpful in developing a more accurate forecast.
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