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

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