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Statement of Cash Flows (Web-based)

This Web-based training is designed to give the student a basic understanding of the Statement of Cash Flows required for Proprietary and Nonexpendable Trust Funds. This training also identifies common problems faced when preparing the Statement of Cash Flows and highlights potential changes resulting from GASB's new reporting model.

The sections of this training include:

  1. Introduction
  2. Background information on the cash flow statement
  3. Structure of the cash flow statement
  4. Common problems with the cash flow statement
  5. GASB's new reporting model
  6. Test your knowledge
  7. Questions and answers

On to the tutorial…