Statement of Cash Flows Accounting Essentials

Ends tomorrow! Get one of our best deals with Coursera Plus for $199 (usually $399). Save now.

Statement of Cash Flows Accounting Essentials

Instructor: EDUCBA

Included with

Learn more

Ask Coursera

5 modules

Gain insight into a topic and learn the fundamentals.

7 hours to complete

Flexible schedule

Learn at your own pace

5 modules

Gain insight into a topic and learn the fundamentals.

7 hours to complete

Flexible schedule

Learn at your own pace

What you'll learn

Apply ASC 230 requirements to prepare cash flow statements using direct and indirect methods.
Classify operating, investing, and financing activities for accurate cash flow reporting.
Analyze and reconcile cash flow statements to support financial reporting and compliance.

Details to know

Shareable certificate

Add to your LinkedIn profile

See how employees at top companies are mastering in-demand skills

Learn more about Coursera for Business

logos of Petrobras, TATA, Danone, Capgemini, P&G and L'Oreal

There are 5 modules in this course

Master ASC 230 Statement of Cash Flow reporting with practical US GAAP accounting applications.

Learn how to classify, prepare, reconcile, and analyze cash flow statements with confidence. This course provides a comprehensive understanding of ASC 230 cash flow reporting standards under US GAAP. Learners will explore operating, investing, and financing activities, apply both direct and indirect cash flow methods, and prepare statement of cash flow worksheets using practical accounting scenarios. The course also covers consolidated cash flow statements, reconciliation techniques, installment sales, depreciation adjustments, financing transactions, and updated ASC 230 reporting guidance. Through transaction-based examples and structured workflows, learners will strengthen financial reporting accuracy and improve analytical decision-making skills. By the end of the course, learners will be able to confidently prepare and evaluate statement of cash flows for business reporting, accounting compliance, audit preparation, and financial analysis roles.

Build foundational knowledge of ASC 230 by understanding cash flow statement objectives, cash equivalents, short-term financing instruments, and classification of operating, investing, and financing activities.

What's included

6 videos1 assignment

Develop practical skills in operating cash flow reporting using the direct method, customer collection analysis, working notes, and income tax cash flow classifications.

What's included

6 videos1 assignment

Learn how to reconcile net income to operating cash flow, prepare cash flow worksheets, analyze consolidated balance sheet changes, and apply indirect method adjustments.

What's included

6 videos1 assignment

Explore advanced cash flow preparation techniques, financing activities, debt classifications, insurance settlements, and updated ASC 230 reporting guidance.

What's included

6 videos1 assignment

Analyze consolidated statement of cash flows, financing transactions, operating cash flow reconciliations, insurance proceeds, and advanced equity method reporting considerations.

What's included

6 videos1 assignment

Instructor

EDUCBA

1,550 Courses323,303 learners

Offered by

EDUCBA

Explore more from Finance

Status: Preview
IE Business School
Interpreting the Statement of Cash Flows
Course
Status: Free Trial
University of Illinois Urbana-Champaign
Accounting Analysis I: The Role of Accounting as an Information System
Course
Status: Free Trial
University of Pennsylvania
Introduction to Financial Accounting
Course
Status: Free Trial
EDUCBA
Apply US GAAP: Prepare & Evaluate Financial Statements
Course

Why people choose Coursera for their career

Felipe M.

Learner since 2018

"To be able to take courses at my own pace and rhythm has been an amazing experience. I can learn whenever it fits my schedule and mood."

Jennifer J.

Learner since 2020

"I directly applied the concepts and skills I learned from my courses to an exciting new project at work."

Larry W.

Learner since 2021

"When I need courses on topics that my university doesn't offer, Coursera is one of the best places to go."

Chaitanya A.

"Learning isn't just about being better at your job: it's so much more than that. Coursera allows me to learn without limits."

Frequently asked questions

To access the course materials, assignments and to earn a Certificate, you will need to purchase the Certificate experience when you enroll in a course. You can try a Free Trial instead, or apply for Financial Aid. The course may offer 'Full Course, No Certificate' instead. This option lets you see all course materials, submit required assessments, and get a final grade. This also means that you will not be able to purchase a Certificate experience.

When you enroll in the course, you get access to all of the courses in the Specialization, and you earn a certificate when you complete the work. Your electronic Certificate will be added to your Accomplishments page - from there, you can print your Certificate or add it to your LinkedIn profile.

Yes. In select learning programs, you can apply for financial aid or a scholarship if you can’t afford the enrollment fee. If fin aid or scholarship is available for your learning program selection, you’ll find a link to apply on the description page.