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
GUNTER –
Excellent course. A very detailed review of the statement of cash flows and all its components.
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KELLY –
I have not read the book yet
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BRENDA –
VERY INFORMATIVE
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DAVID –
The Mastering the statement of Cash Flows published from AIPB will really help me to consolidate my understanding what I learned from College Accounting, Intermediate Accounting, Financial Accounting and etc. I really enjoy reading it. I hope I shall be able to take the Final Test soon.
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CAMELIA –
This book was easy to follow.
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THOMAS –
A well written course, and I learned much in evaluating a business.
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DIANA –
Very informative!
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KENNEDY –
Useful and easy to understand.
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KIMBERLY –
This is a good course.
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PRATIXA –
Nice step by step instruction for cash flow. Great book.
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LOUIS –
I felt the authors did not give enough examples to adequately answer the end of chapter questions and final exam questions. I also felt the book was written at a slightly higher level than bookkeeper.
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TONYA –
Still working on this one. I took a break after reading Payroll II before starting on this one.
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RUPALI –
Excellent
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ARLENE –
This topic was new to me. The course structure was excellent, it took me step by step and expounded principles which allowed me to grasp content easily
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MARY –
Very helpful
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RALUCA –
Well elaborated, easy to understa, good practice exercises for each chapter
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SHARI –
It was ok. I appreciated all the samples, but I sometimes found it to be confusing with so many ways of calculating answers.
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LISA –
I found this course to be more difficult, but overall I learned a lot. It taught me some very good skills.
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PAMELA –
Great information.
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WENDELL –
Nothing short of excellent.
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BIANCA –
Easy to study, learn and follow from. My only thing was that some of the questions from the quiz that seemed unclear formulated.
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LORRAINE –
very comprehensive. Quizzes were appropriately difficult, requiring a full understanding of the subject matter.
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CHIDROOP –
Presently clearly and concisely with adequate examples.
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ELLEN –
Great book, comprehensive and easy to understand!
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TIMOTHY –
Well written and very helpful. Purchased to be used in my classroom but students have not taken advantage of the resource yet.
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MARINA –
Very informative and guides you steo by step
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COOPER –
Great Don’t change a thing
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IRYNA –
Great
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NORMA –
Very informative and detail
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YVONNE –
Excellent.
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