Kaplan University School of Professional and Continuing Education Kaplan University School of Professional and Continuing Education

Statement of Cash Flows (SCF2)

2-Hour Program

WHY ATTEND THIS COURSE?

The requirements of U.S. GAAP can be overwhelming for professionals responsible for the preparation of financial statements. ASC 230, Statement of Cash Flows, provides guidance on how to present the statement of cash flows. This program presents the latest guidance on implementation of the standard, including examples.

DESIGNED FOR...

CPAs preparing financial statements that include the statement of cash flows. This course provides answers to some of the more complicated accounting issues related to the topic.

OBJECTIVE

Participants will be able to:

  • Properly separate operating, investing, and financing activities
  • Disclose all required information
  • Present the statement of cash flows properly

MAJOR SUBJECTS

  • How cash flows can be manipulated
  • Deriving operations cash flows under the direct method
  • Common practice problems
  • Illustrative examples and questions for discussion

COURSE ACRONYM: SCF2

PRESENTATION METHOD: Group-live

LEVEL OF KNOWLEDGE: Basic

PREREQUISITES:

  • None

ADVANCE PREPARATION: None

FIELD OF STUDY: Accounting

RECOMMENDED CPE CREDIT: 2 hours


NOTE: This course is available as an 8-hour,and 2-hour program:

• GAAP for the CPA (GAAPC)
• Statement of Cash Flows (SCF2)


CPE Sponsor icon

SmartPros®, A Kaplan Company and Loscalzo Institute, A Kaplan Company are registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.