Learning Outcomes

Upon successful completion of this course, you should be able to:

• Recognize the importance of cash flow statements
• Discuss the cash basis applied in cash flow statements
• Identify major assumptions of the cash flow statement
• Categorize the major activities of the cash flow statement
• Analyze transactions into operating, investing, and financing activities
• Explain the concept of marketable securities and cash and cash equivalent
• Distinguish the direct and indirect methods of cash flow statements