Companion to PPC's Guide to Preparing Financial Statements - Course 3 - The Statement of Cash Flows and Notes to the Financial Statements (PFSTG213)  

Recognize some of the underlying principles that affect a statement of cash flows, as well appropriate form and style considerations for this type of financial statement.

Identify the appropriate way to address an entitys cash flows from operating, investing, and financing activities on the statement of cash flows.

Determine how noncash investing and financing activities are addressed on the statement of cash flows and what other presentation items may affect the statement.

Identify presentation matters that may affect financial statement notes, how to determine what disclosures are necessary, and how to address the summary of significant accounting policies.

Recognize how to deal with common problems in preparing frequent, general, and other disclosures for the financial statement notes.

Determine how best to disclose information about an entitys financial instruments in the notes.

Recognize how to deal with risks and uncertainties in the financial statement notes.