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Statement of Cash Flows Accounting Essentials · LearnSpace
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Statement of Cash Flows Accounting Essentials

Курс от EDUCBA
Уровень не указан≈ 9.8 чАнглийский
О курсеНавыкиПрограммаПреподаватели

О курсе

Master ASC 230 Statement of Cash Flow reporting with practical US GAAP accounting applications. Learn how to classify, prepare, reconcile, and analyze cash flow statements with confidence. This course provides a comprehensive understanding of ASC 230 cash flow reporting standards under US GAAP. Learners will explore operating, investing, and financing activities, apply both direct and indirect cash flow methods, and prepare statement of cash flow worksheets using practical accounting scenarios. The course also covers consolidated cash flow statements, reconciliation techniques, installment sales, depreciation adjustments, financing transactions, and updated ASC 230 reporting guidance. Through transaction-based examples and structured workflows, learners will strengthen financial reporting accuracy and improve analytical decision-making skills. By the end of the course, learners will be able to confidently prepare and evaluate statement of cash flows for business reporting, accounting compliance, audit preparation, and financial analysis roles.

Навыки, которые вы освоите

Cash FlowsReconciliationGenerally Accepted Accounting Principles (GAAP)Financial AnalysisFinancial Statement AnalysisDepreciationFinancial StatementsCash Flow ForecastingInvestmentsAnalysisFinancial ReportingAccountingBusinessEquitiesBusiness ReportingDecision MakingCompliance ReportingFinancial AccountingTechnical AccountingSales

Программа курса

5 модулей · 53 учебных материалов

01Foundations of Statement of Cash Flow12 материалов

Understanding ASC 230 Basics

Introduction to ASC 230 Statement of Cash FlowВидеоDefinitionsВидеоUnderstanding ASC 230 BasicsЗадание

Cash Equivalents and Short-Term Financing

Short Term PaperВидео

Учитесь у экспертов

EDUCBA

Преподаватель курса

Statement of Cash Flows Accounting Essentials
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Обучение на Coursera

≈ 9.8 ч

5 модулей

Язык: Английский

Часть программы вашего университета
Revolving Lines of CreditВидео
Cash Equivalents and Short-Term FinancingЗадание

Introduction to Cash Flow Classification

Classification of Cash FlowsВидеоClassification of Cash Flows ContinuesВидеоIntroduction to Cash Flow ClassificationЗаданиеApplying ASC 230 Cash Flow Classification in Financial ReportingDIALOGUEFoundations of Statement of Cash FlowЗаданиеClassifying and Reviewing Cash Flow Activities Under ASC 230DIALOGUE
02Exploring Operating Activities and the Direct Method10 материалов

Fundamentals of Operating Activities

Operating ActivitiesВидеоDirect MethodВидеоFundamentals of Operating ActivitiesЗадание

Applying the Direct Method in Practice

Example - Direct MethodВидеоCollection from CustomersВидеоApplying the Direct Method in PracticeЗадание

Customer Collections and Tax Considerations

Collection from Customers ContinuesВидеоIncome TaxВидеоCustomer Collections and Tax ConsiderationsЗаданиеExploring Operating Activities and the Direct MethodЗадание
03Indirect Method and Cash Flow Preparation10 материалов

Reconciling Net Income to Cash Flow

Reconciliation of Net IncomeВидеоIndirect MethodВидеоReconciling Net Income to Cash FlowЗадание

Building Cash Flow Statements from Financial Data

Consolidated Balance SheetВидеоCash Flow WorksheetВидеоBuilding Cash Flow Statements from Financial DataЗадание

Specialized Transactions in Cash Flow Reporting

Installment Sale of ProductВидеоAccumulated DepreciationВидеоSpecialized Transactions in Cash Flow ReportingЗаданиеIndirect Method and Cash Flow PreparationЗадание
04Preparing and Analyzing Statement of Cash Flows10 материалов

Preparing Complete Cash Flow Statements

Prepare Statement of Cash FlowВидеоChanges in Assets and LiabilitiesВидеоPreparing Complete Cash Flow StatementsЗадание

Financing Activities and Reporting Updates

Financing ActivitiesВидеоChanges in ASC 230ВидеоFinancing Activities and Reporting UpdatesЗадание

Advanced ASC 230 Reporting Considerations

Changes in ASC 230 ContinuesВидеоOperating ActivityВидеоAdvanced ASC 230 Reporting ConsiderationsЗаданиеPreparing and Analyzing Statement of Cash FlowsЗадание
05Advanced Consolidation and Practical Applications11 материалов

Consolidated Cash Flow Reporting

Consolidated Statement Cash FlowВидеоCash from Financing ActivitiesВидеоConsolidated Cash Flow ReportingЗадание

Advanced Operating Cash Flow Applications

Cash Flow from Operating ActivitiesВидеоReceived for Damage to EquipmentВидеоAdvanced Operating Cash Flow ApplicationsЗадание

Guidance, Standards, and Course Wrap-Up

Topic and GuidanceВидеоConclusionВидеоGuidance, Standards, and Course Wrap-UpЗаданиеAdvanced Consolidation and Practical ApplicationsЗаданиеPreparing and Reviewing a Complete ASC 230 Statement of Cash FlowsDIALOGUE