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
Used this course as a reference when preparing company cash flows, needs to be expanded
Thorough and informative. 5 Stars
It is good.
Good information, quite clear in directions
Very happy with material and class
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.
good book
unbelievable course, the wealth of knowledge found in those pages, the format was laid out great and easy to follow and understand as you flow through each chapter. an excellent course
It is very fantastic approach to have the basic idea inorder to do the real Accounting job.
Very informative.
Very informative yet easy to understand the concepts taught.
Very helpful
Very good. I still use it as a reference.
Very good and fascinating read.
Statement of Cash Flows was always a stumbling block for me. This course helped me master that stumbling block. Thanks
I purchased the book as a reference book. Did not intend to use it as a course.
Helpful
Book is well written with detail explanations and examples. Easy to follow for a comples subject.
Slimmed only
i found this book very interesting and challenging. excellent.
I always appreciate AIPB courses. They are always relevant and up-to-date.
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
Very educational and challenging. Really enjoyed.
The statement of Cash Flows is giving examples. Therefore, it is easily to understand the materials.
Excellent course. Very good reference.
Excellent
Above expectation
GOOD
The study book was very informative and educational.
Excellent