The Statement of Cash Flows (CPE Course)

CPE Credit: 2 hours

Course Type: Downloaded PDF materials with online test

Price (with PDF Textbook): $20

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Course Description
The statement of cash flows is the most difficult of the financial statements to prepare. This course makes the task easier by carefully defining each line item in the statement, noting the differing forms of allowable presentation, and illustrating how the statement can be assembled. The course also notes a multitude of special situations that may apply to one's specific circumstances. As an added bonus, The Statement of Cash Flows describes several key cash flow analyses, including how to interpret the statement.

Author: Steven Bragg

Course Number: AC1098

Learning Objectives

  • Identify the classifications used within the statement of cash flows.

  • Note the differences between the direct and indirect methods of presentation.

  • Recognize the concepts of grouping and clustering information in the statement of cash flows.

  • Note the origins of the information appearing in the statement of cash flows.

  • Identify the treatment of acquisitions and foreign currency events in the statement of cash flows.

  • Recognize the calculations used to compile ratios related to cash flows and the situations in which these measurements are most useful.

Level: Overview

Instructional Method: QAS Self-Study

NASBA Category: Accounting

Prerequisites: None

Advance Preparation: None

Program Registration Requirements: Click on "Purchase Course" near the top of this page to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.

Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.


AccountingTools, Inc. is 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 the 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:

The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.