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
Very concise, informative and complete.
Lessons were brief but understandable. Exercises were plentiful. Thanks.
I learned so much from this book. Highly recommend
Challenging, but took extra time reviewing.
Statement of Cash flow, comparing to the other courses, it requires a careful analysis. It is an important area to assess business financial activities, and ultimately helps to reach a useful decision on operational activities.
I found it disjointed and hard to follow
Very satisfied, not so easy but worth the time, I learned a lot and I love it, this is a must have textbook.
Very intensive course
That book was way to hard for me to follow. I gave up on it for now.
Very Easy to learn.
The course was well written and easy to understand. The downloaded version was not readable on my iPad due to the bottom some of the pages being cut off. I had to purchase the hard copy and was not able to get a refund for the downloaded version.
I learned a lot!
I was developing a cash flow forecast for my organization and found the book helpful in developing a more accurate forecast.
Excellent course. A very detailed review of the statement of cash flows and all its components.
I have not read the book yet
VERY INFORMATIVE
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.
This book was easy to follow.
A well written course, and I learned much in evaluating a business.
Very informative!
Useful and easy to understand.
This is a good course.
Nice step by step instruction for cash flow. Great book.
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.
Still working on this one. I took a break after reading Payroll II before starting on this one.
Excellent
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
Very helpful
Well elaborated, easy to understa, good practice exercises for each chapter
It was ok. I appreciated all the samples, but I sometimes found it to be confusing with so many ways of calculating answers.