Date and Time: Monday, June 29, 2026 – 10:00 am – 11:50 am EST
Description: This course will allow you to get reacquainted with the statement of cash flows. We will refresher your skills regarding both the preparation and utilization of the statement of cash flows. Significant emphasis will be placed on the informational role of the statement of cash flows and insights that can be obtained using the statement of cash flows in concert with the other elements of a company’s accrual-basis financial statements.
Learning Objectives:
- Recall major elements of the statement of cash flows
- Identify the two broad methods for preparing the statement of cash flows
- Perform certain calculations for preparing both the indirect and direct statements of cash flows
- Use the statement of cash flows as part of financial statement analysis
Major Subjects:
- Preparation of the statement of cash flows
- Importance of identifying sources and uses of cash in financial reporting
- Financial statement analysis
- Cash-related financial statement disclosures
Who should attend: CPAs in public practice or members in industry who desire a renewed perspective regarding the statement of cash flows.
Program Level: Intermediate
Developed by: Van Der Aa Tax Ed
Instructor: Dr. Chris Harper, CPA
CPE Credit: 2 hours
Field of Study: Accounting
Prerequisites: Basic working knowledge of financial statements.
Advanced Preparation: None
Course Content
Dr. Christopher Harper, CPA, MBA
Chris is a CPA with the heart of a teacher. He is a clinical assistant professor of accounting with Grand Valley State University’s Seidman College of Business. He also serves as a senior manager and director of education for Hungerford CPAs + Advisors. Chris has been serving tax and accounting needs of closely held business and individuals since 1998.
Course materials are only available to students enrolled in the course.