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Cash Flow Statement Preparation, Presentation, Use and Analysis
(AA-CFSPPUA) (1617-517)

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: June 8, 2017

Registration: 2:15pm – 3:00pm                                Seminar: 3:00pm – 7:00pm

Instructor: Marco A. Monrouzeau Bonilla, CPA, MBA

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

Cost: CPA & Foundation Members $52                 Others $60

Additional Charges: Applications received after June 5, $8pp

General Information

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.

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 who at the time of registration do not owe debts to the Colegio.

To register:
   • Click here (LINK); or
   • Through “Calendario” at the b 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