Cash Flow Training
On May 20, 2003, the FAC, in conjunction with the Colorado Higher Education Accounting Standards Meeting, provided training on the Cash Flow Statement. Mary Catherine Gaisbauer, the controller for the University of Colorado, conducted the training. The training materials from the training are listed below:
Example Financial Statements (xls. file)
Cash Flow Statement Relationships (xls. file)
Cash Flow Worksheet (xls. file)
The attached schedules were presented by the GASB Implementation Team's Cash Flow Statement Subcommittee at the Higher Education GASB Training Workshop as a methodology for preparation of a Cash Flow Statement using the direct method. They were developed by Shaun McMullin using Western State College as a model. Questions about the schedules may be directed to Shaun at 303/724-0067 or shaun.mcmullin@uchsc.edu.
