This course provides a basic overview of the statement of cash flows.  This includes a discussion of

  • the method of presentation,
  • the classification of various cash inflows and cash outflows, as well as 
  • an illustrative example of the indirect method of presentation. 

The accounting requirements with respect to the statement of cash flows is prescribed within ASC Topic No. 230

CPE Acceptance


CPE Course For:

CPAs in most states (chart)
Other Professionals (chart)

Not Valid For:

Tax Preparer

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Online Course Materials

Fully online PDF materials included in course.

Login to your course to read online / print / save to local drive

Materials include:

  • Clickable table of contents
  • Learning objectives--each section
  • Review questions--each section
  • Answers to review questions + explanations
  • Glossary of terms used
  • Worksheets, forms and examples
  • Index with page numbers

* Fully searchable *


Fun CPE Course #: KCX50222
Materials: Online materials
Format: Interactive self-study
Subject: Accounting
Exam questions:  Final-5 multiple choice
Document length:  24 pages
Passing score: 70% | Unlimited retakes
Prerequisites: None
Advance prep: None
Course level: Overview
Last reviewed/updated: 09/09/22
Expiration: One year from enrollment

Learning objectives

Upon completion of this course, you should be able to:

  • List the different methods used for presenting the statement of cash flows
  • Differentiate between operating, financing, and investing activities in the statement of cash flows
  • Recognize how a statement of cash flows is prepared using the indirect method