This course will be an overview of:
- Interrelations and differences between cash-based and accrual-based analysis of operating activities.
- Preparation of the statement of cash flows using both direct and indirect methods.
- Using income and expenses to assess operational performance and risks in order to predict future cash flows Implications of the COVID-19 pandemic on analysis of operating activities.
After completing this course, the learner should be able to:
- Analyze operations from both an accrual and cash perspective.
- Analyze the statement of cash flows.
- Evaluate various income and expense concepts used to present, understand, and evaluate operations.
- Determine the implications of the COVID-19 pandemic on operations.
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