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
TERESA –
It’s been years since I took the class, but I don’t remember having any problems with it. The workbook was a true asset in helping me to understand Cash Flow. I still have the workbook.
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ADRYNA –
I don’t believe I finished this one, but what I did read was understandable.
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JENNY –
A little confusing in the wording at times, but overall a great learning tool.
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GERALDINE –
The information was helpful and clear.
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JANET –
I thought the book taught the different calculations of cash flows in a very understanding way. This book was challenging but in the end I felt I an excellent concept of calculating cash flows.
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LORI –
I have a better understanding of what goes into generating a Statement of Cash Flows report.
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SHERRY –
Detailed information.
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JING –
It is good.
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JOAN –
Good information, quite clear in directions
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THOMAS –
I love the course, and I learned very much. I would recommend it to anyone who wants to learn about the statement of cash flows. They just need to update the dates in the course.
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KIM –
Very good. I still use it as a reference.
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