The purpose of the Understanding and Preparing the Statement of Cash Flows  Course is to provide participants with an overview of how to prepare a cash flow statement and how to explain the statements to the lay user.

Program Level: Basic

Prerequisites: None

Advanced Preparation: N/A

Instructional Method: Group-Live

Instructor: Jean Bushong

Recommended CPE Credit: 2.0 Hours

Field of Study: Accounting (Governmental)

Course Objectives:

At the end of the course, participants will be able to:

  • Explain the background and applicable GASB literature on the cash flow statement;
  • Describe the process for preparing a cash flow statement; and,
  • Explain how to determine the accuracy of the cash flow statement.

Program Policies

NASBA Statement

The University of Colorado 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: