WHO SHOULD ATTEND? 

The course is ideal for individuals seeking to gain knowledge on how to accurately prepare a statement of cash flows. Participants should possess an understanding of the basics of accounting with a desire to increase their knowledge and understanding of accounting for more complex activities to include the preparation of a statement of cash flows that is included in a set of audited financial statements.

WHAT YOU WILL LEARN 

• The basic format of the statement of cash flows as presented by a financial institution

• The definition of cash and non-cash elements of the statement of cash flows

• How to identify the proper classification of cash flow activities

• How to reconcile the change in beginning vs. ending balances for balance sheet items common to financial institutions and where to report in the statement of cash flows