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Cash Flow Statement Preparation, Presentation, Use and Analysis
(AA-CFSPPUA) (1516-430)

Requirements of FASB Topic ASC 230 (previously SFAS No. 95) and related standards. Classification of transactions and events. Cash equivalents, gross vs net cash flow reporting. Cash inflows and outflow from operating investing and financing activities. "Non-cash" transactions. Reporting requirements, presentation and preparation of the statement. Use of this statement by management and third parties. Analysis of the statement.

Objectives:

Upon completion of this course participants should be able to:
   1. Explain the requirements of FASB Topic ASC 230 (previously SFAS No. 95).
   2. Classify and report transactions and events correctly.
   3. Make a correct preparation and presentation of the Cash Flow Statement.

Instructional Delivery Method: Group Live

CPE Credits: 4

P. R. Field of Study: Accounting & Auditing

NASBA Field of Study: Accounting

Pre-requisite: BBA, major in accounting and six months experience in financial accounting or public accounting.

Advance Preparation: None

Level: Intermediate

Date: April 28, 2016

Registration: 8:15am - 9:00am                                Seminar: 9:00am - 1:00pm

Instructor:  Marco A. Monrouzeau Bonilla, CPA, MBA

Place: Colegio de CPA, Capital Center Building I, PH-2, Hato Rey

Cost: CPA & Foundation Members $54                 Others $70

Additional Charges: Applications received after April 25, $8pp

General Information

Registration instructions: To enroll look for the “calendar of events” at the Colegio's page in the internet, look for the course you want and follow the instructions presented for the enrollment process.

Materials: This course will be paperless and the materials will be distributed electronically. Once you enroll in the course you can access and download them through "Mi Perfil", on the Colegio’s website, within the 12 working hours prior to the start of the course, until midnight of the course’s date. Electronic devices may be brought to the classroom to access the downloaded materials.

Electronic evaluation: Once you have registered your entry to this educational activity, you can quickly and easily access and complete the evaluation through "Mi Perfil". On our website "Home" page you will find detailed instructions for completing the form.

Cancelation, Refund and Complaint and other concerns’ Policies: For more information on administrative policies please contact our office at 787-622-0900 (CISEC) or “click”:

   Cancellations and Refunds
   Complaints / Concerns


Refund Policy: Click here.

"Notice: The Colegio de CPA reserves the right to substitute instructors and suspend a course due to insufficient enrollment or other causes beyond our control. We reserve the right to refuse admission. Space is limited. Registration is subject to the available slots. The tuition price for CPA applies to those whose membership fee is up to date at the time of registration."

"Colegio de Contadores Públicos Autorizados de Puerto Rico is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:
www.learningmarket.org"

To register:
   • Click here; or
   • Through “Calendario” at the CCPA-go mobile app.

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Colegio de Contadores Públicos Autorizados de Puerto Rico
Edif. Capital Center Torre Sur, 239 Ave. Arterial Hostos, Ste. 1401, San Juan PR 00918