Self-Study Course Details
Course Description

The statement of cash flows is often viewed as the most important financial statement for assessing a company’s performance, liquidity, and financial health. However, it is also viewed as the most complex financial statement to prepare and analyze. 

This course will walk through the regulatory framework around the statement of cash flows, show how to prepare the statement under both the direct and indirect methods, and explain how to analyze the data using key financial ratios. 

Learning Objectives
  • Recognize the regulatory accounting guidance around the statement of cash flows.
  • Discover how to prepare the statement of cash flows under the direct and indirect methods.
  • Identify key financial metrics and ratios to help analyze the statement of cash flows data.
  • Basic understanding of financial statements.
Advanced Preparation


Author Details
  • Matthew Briggson
    Matthew Briggson

    Matthew Briggson is a certified public accountant in the State of Michigan and a co-founder of Encoursa LLC, a technology company offering continuing professional education courses to CPAs and other financial professionals. Before founding Encoursa, Matthew spent time in public accounting at PricewaterhouseCoopers LLP in the Assurance Practice.

NASBA Sponsor
  • National Registry of CPE Sponsors for the QAS self-study delivery method
    Encoursa is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:


  • Webinars: CPE certificates will be accessible through your dashboard 1 hour after a webinar concludes.

    Self-Study: CPE certificates will be accessible through your dashboard immediately after passing the qualified assessment.

    For specific instructions on accessing your CPE, please see our FAQ section on our support page.

  • Multiple Attendees on Webinars: Each attendee should register separately for the webinar. If more than 1 attendee participated from the same device, please contact us after the event to let us know. For group signups for paid events, please contact us.

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