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Learning the Cash Flow Statement is a Course

Learning the Cash Flow Statement

Ended May 29, 2017

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Full course description

Course Date:

Apr 17 - May 29, 2017


6 weeks


4 hrs/week



Course Type:





In this course, the student will gain a foundation for both creating and interpreting the Cash Flow Statement. You will learn the classification of cash flows, the calculation of each of those cash flows, and how to finalize the cash flow statement. We will also examine ways that companies may try to alter the cash flow statement in order to present a more positive picture of their company. Numerous exercises are provided for the learner to complete, with answers explained and discussed. The instructor breaks down complex subjects into understandable steps, utilizing real-life examples and analogies along the way.


Upon completion of this course, you’ll be able to:

  • Describe the purpose of accounting and the elements of basic accounting statements.
  • Demonstrate a working knowledge of accounting principles and concepts.
  • Illustrate the process of analyzing and recording accounting entries, including adjusting and closing entries.
  • Prepare financial statements for a sole proprietorship and for a merchandising concern.
  • Describe the accounting for assets, including merchandise inventory, cash, receivables, short-term investments, plant assets, natural resources, and intangible assets.
  • Describe the account for liabilities, including current, long-term, and contingent liabilities.

Prerequisite: Students will need a basic understanding of accounting and financial statements.

Target Audience: Introductory accounting students, entrepreneurs, small business owners, those interested in becoming investors, or anyone looking for professional development.

Course is offered by Johnson County Community College

Course Instructors

David Krug

David Krug


David Krug began teaching at Johnson County Community College in 2000 - as David describes it, "the very best job in the world." He brings to the classroom his experience as a CPA, financial statement auditor and small business owner. David began placing videos on YouTube in 2009 to help students across the globe learn accounting. He is passionate about using video technology to replicate a classroom and educate those who may not be able to attend a traditional classroom.