Cash Flow Analysis and Identifying Financial Statement Fraud
Module Fees
Rs. 2500/-
Access period
3 months
Learning time
3 hours
In this eLearning module on Cash Flow Analysis & Identifying Financial Statement Fraud, let’s familiarise ourselves with the cash flow statement and cash flow calculation, and look at a company’s actual financial data. We will also discuss how companies may manipulate cash flow and other financial statements.
TOPIC |
SUB-TOPIC |
| Introduction to Cash Flow Statement |
• Cash flow statement components • Cash Flow Movements • Uses of Cash flow statement |
| Calculating Cash Flow |
• Cash Flow from Operations • Methods for calculating CFO • Differences between IGAAP and Ind AS • Common classification errors |
| Case Studies |
• Real life case study for calculation of Cash Flow Statement • Evaluation of financial statements with the help of a real life case study |
| Identifying Financial Statement Frauds |
• Defining Frauds • Red Flags for identifying financial statement frauds • Types of Financial Statement Frauds |
| Improper Revenue Recognition |
• Motives behind improper revenue recognition • Various ways of doing it • Checks that need to be in place |
| Improper Expense Recognition |
• Motives behind improper expense recognition • Classification of expenses • Examples of improper expense recognition |
| Contingent Liabilities |
• What is a contingent liability • Examples of contingent liabilities • Disclosure Requirements |
| Fraud Prevention |
• Checklist for preventing frauds • Evaluation of financial statement frauds with the help of a real life case study |
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The modules are accessible for a period of 3 months from the date of purchase of the modules.
The mode of instruction is only via online.
The modules are self-study modules. They are interactive with animations, and also have 'knowledge checks' to assess the user on the concepts.
The modules cannot be accessed on mobiles or tablets. The only recommended mode is desktop or laptop.
The modules are accessible only on the online platform.
The modules are accessible any number of times for 3 months, from the date of enrolment.
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