CPA Exam Videos

T-accounts, debits, and credits – oh my! Preparing a Statement of Cash Flows

Learn the best strategies for approaching any statement of cash flows question on the CPA Exam. Watch as Roger Philipp, CPA, CGMA, builds a Statement of Cash Flows from the ground up, utilizing a 5-step process.


Tune in to:

  • Learn how to create t-accounts for all balance sheet accounts
  • Use journal entries to ‘solve for cash’
  • Make the connection between t-accounts, debits, credits and the big picture
  • Understand the use of the direct and indirect methods when preparing a statement of cash flows

Show Video Transcript

Sign Up to Learn More!

Join our mailing list today to get notified of new discount offers, course updates, Roger CPA Review news, and more!

Scroll to Top
Get Your eBook Today!

Fill out this form to have our eBook sent directly to your email address.

Renewal Instructions

  •   Please purchase a renewal using the "Renew" option from the My Account page
  •   To qualify for renewal pricing, course must be renewed before it expires
  •   All renewals are effective from the current expiration date and cannot be deferred
  •   Test information cannot be reset (deleted) with renewal unless eligibility criteria is met (see Help page)