Catalogue

Description

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.