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
CAROL –
Statement of Cash Flows was always a stumbling block for me. This course helped me master that stumbling block. Thanks
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DONNA –
I purchased the book as a reference book. Did not intend to use it as a course.
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CLAIRE –
Helpful
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MYLES –
Book is well written with detail explanations and examples. Easy to follow for a comples subject.
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W –
Slimmed only
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PATTIE –
i found this book very interesting and challenging. excellent.
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REBECCA –
I always appreciate AIPB courses. They are always relevant and up-to-date.
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RONALD –
Workbook form that I found to be the most difficult and confusing of all the courses I took. It need to be looked at and put into a more understandable format. I have an accounting backgrou, am a tax preparer and taking the final EA exam and believe me I put the book on the shelf before I got to the third chapter
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KAREN –
Very educational and challenging. Really enjoyed.
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SALLY –
The statement of Cash Flows is giving examples. Therefore, it is easily to understand the materials.
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ANTHONY –
Excellent course. Very good reference.
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HONEY –
Excellent
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JEMIL –
Above expectation
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HERBERT –
GOOD
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REGINA –
The study book was very informative and educational.
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W –
Excellent
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