Cash Flows that Reconcile: Classification, Restricted Cash, and Disclosures

5 CPE Credit Hours

After completing this course, participants will be able to:

Apply classification consistently and choose defendable policies.

Reconcile changes in working capital without “plug” behavior.

Present and reconcile restricted cash correctly across periods.

Build a close package that catches errors before auditors do.

QAS Self-Study

Prerequisites: None

Advance preparation: None

Field of Study: Accounting – Technical

5 CPE credits

Published Date: 04/02/2026

Expiration/Review Date:04/02/2027

Participants must successfully complete the qualified assessment with a minimum of 70% accuracy within one year of course enrollment to obtain a certificate of completion and earn 5 CPE credits.