Bank Accounting Basics: Preparing a Statement of Cash Flows – 2 Part Series- Part 1 – 2 CPE Credits
The basic format of the statement of cash flows as presented by a financial institution
The definition of cash and non-cash elements in the statement of cash flows and the required disclosures
How to identify the proper classification of cash flow activities into operating, investing, and financing activities
How to reconcile the change in beginning vs. ending balances for balance sheet items common to financial institutions and where to report in the statement of cash flows
Exercises and examples for the proper classification of common activities into operating, investing, and financing activities
A sample mathematical reconciliation of cash flow activities for key financial statement line items, combined with proper reporting in the statement of cash flows