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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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CPA staff accountants building a review-ready intercompany accounting file by matching legal-entity receivables, payables, sales, purchases, loans, foreign currency, unrealized profit, elimination entries, and consolidated financial statements
27 Aug

Intercompany Accounting Training for Staff Accountants: Reconcile Entities Before Consolidation and Review

Accounting Workforce Development

By Vincent Howard, CPA | Managing Partner, Howard, Howard and Hodges | SkillAbility for Accounting FirmsLast updated: August 27, 2026  |  37-minute read TL;DR — The Short Answer Intercompany accounting training should teach staff to make the entities agree before consolidation—not use elimination entries as plugs for unresolved differences. A review-ready staff accountant can map

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