This course will be an overview of:

• The statement of cash flows as a required U.S. GAAP financial statement that requires knowledge of ASC 230
• The significant but sometimes subtle differences between net income, cash flow, and operating, investing, and financing activities
• Factors that produce accurate and timely cash statements which provide information crucial to any company's success
• The three categories within a statement of cash flows: operating, investing, and financing activities
• A case study with journal entries and working schedules that provide an opportunity to practice real-world strategies while preparing a statement to completion