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Cash Flow Statement Archives - SkillAbility

CPA staff accountants building a review-ready statement of cash flows from cash and restricted cash, net income, working capital, investing activities, financing activities, noncash transactions, acquisitions, leases, and foreign currency
28 Aug

Statement of Cash Flows Training for Staff Accountants: Build the Statement Without Treating It Like a Plug

Accounting Workforce Development

By Vincent Howard, CPA | Managing Partner, Howard, Howard and Hodges | SkillAbility for Accounting Firms Last updated: August 28, 2026  |  36-minute read TL;DR — The Short Answer Statement of cash flows training should teach staff to prove where cash came from, where it went, and why ending cash changed—not force the statement to

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