Cash Flow Statement – Detailed Agenda

• Introduction to Web-Based training
• Introduction
• Background Information on the Cash Flow Statement
  • GASB 9, 34 and 35
  • Purpose of the Cash Flow Statement
  • Fund Types Requiring a Cash Flow Statement
  • Cash and Cash Equivalents
  • Examples of Cash Equivalents
  • The Direct Method
  • What Constitutes a Cash Flow?
  • Background Information Review Questions
• Structure of the Cash Flow Statement
  • Noncash Activities
  • Examples of Noncash Transactions
  • How Do We Disclose Noncash Transactions?
  • Examples of Noncash Transaction Disclosures
  • Cash Flows from Operating Activities
  • Cash Flows From Noncapital Financing Activities
  • Cash Flows From Capital and Related Financing Activities
  • Cash Flows From Investing Activities
  • Reconciliation of Operating Income to Net Cash Flow From Operating Activities
  • Cash Flows Structure Review Questions
• Common Problems with the Cash Flow Statement
  • Classification Differences Between the Operating Statement and Cash Flow Statement
  • Classification Differences Between the Operating Statement and Cash Flow Statement
  • Noncash Activities
  • Examples of Noncash Transactions
  • How Do We Disclose Noncash Transactions?
  • Examples of Noncash Transaction Disclosures
  • How the Financial Statements Work Together
  • SAMPLE AGENCY (400)
  • Cash Flows Common Problems Review Questions
• What does the future hold for the Statement of Cash Flows?