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
HUGO –
I have not done any work but I plan to later on. I have seen the book and I think its excellent.
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RUDOLPHO –
This is an EXCELLENT Tool. Used as reference.
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MACHELE –
I thought the course was very informative and challenging.
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KATHLEEN –
Not Completed Yet
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JIM –
A good course, comprehensive, worth taking.
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TAMMY –
I HAVE NOT FINISHED THIS COURSE COMPLETELY YET, BUT IT IS HELPING ME UNDERSTAND CASH FLOWS SO MUCH BETTER
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LUELLEN –
Has been a great learning tool to help me progress in my career.
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MARION –
Helped with my current job duties.
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JERRY –
This was an excellent course on cash flows. It was much easier to comprehend than the accounting texts I used.
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MYLES –
The book wi well written easy to read and understand. Examples and illustrations are good support for understanding written text.
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JUAN –
Very satified with the content.
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ELENA –
No comment.
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