On-Demand


1.5 CPE

Statement of Cash Flows: Not-for-Profit Financial Reporting

On-Demand
1.5 CPE

Learning Objectives

Determine how to prepare, in accordance with GAAP, a statement of cash flows (SCF).;Differentiate between operating, financing, and investing activities.;Determine the effect of a certain transaction or significant event on the reporting entity's SCF.;Differentiate between direct method and indirect method cash flow statement and identify steps for successful completion of the statements under both methods.

Major Topics

GAAP industry-specific guidance;Industry best practices;Direct and indirect method;Classification (operating, investment, and financing activities);Reconciliation of change in net assets to cash balances;Effect of donor restrictions on cash flow reporting

CPE Credits Available

1.5 CPE
1.5
Accounting

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Accounting & Auditing
  • Accounting and Auditing

Prerequisites

Intermediate

Advanced Preparation

None

Intended Audience

CPAs, financial professionals and NFP board members involved in financial reporting for NFPs or reviewing NFP financial statements.

Provider

AICPA

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