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Statement of cash flows


(1) An overview of the statement of cash flows as a required U.S. US GAAP financial statement that requires knowledge of ASC 230 and the significant but sometimes subtle differences between net income; cash flow; and operating, investing and financing activities. (2) Factors that produce accurate and timely cash statements, which provide information crucial to any company’s success. (3) The three categories within a statement of cash flows: operating, investing and financing activities. A case study with journal entries and working schedules that provide an opportunity to practice real-world strategies while preparing a statement to completion.

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