Agenda

December 8, 2025 - Part 1
2:30pm - 4:00pm EST

December 10, 2025 - Part 2
2:30pm - 4:00pm EST

Learn the “math” behind the calculations and reporting items in the statement of cash flows for your institution. Accounting Standards Codification (ASC) Topic No. 230, Statement of Cash Flows, provides the guidance and applicability on the reporting requirements for cash flow statements.

This two-part series will provide the participant with an understanding of both cash and non-cash transactions and where to report each in the statement of cash flows and supplemental disclosures. Typical transactions and activities will be broken down into operating, investing, and financing activities as required under applicable accounting and disclosure guidelines.

Participants should possess an understanding of the basics of accounting with a desire to increase their knowledge and understanding of more complex activities, including the preparation of a statement of cash flows that is included in a set of audited financial statements.

Topics

What You'll Learn 

• The basic format of the statement of cash flows as presented by a financial institution
• The definition of cash and non-cash elements in the statement of cash flows and the required disclosures
• How to identify the proper classification of cash flow activities into operating, investing, and financing activities
• How to reconcile the change in beginning vs. ending balances for balance sheet items common to financial institutions and where to report in the statement of cash flows
• Exercises and examples for the proper classification of common activities into operating, investing, and financing activities
• A sample mathematical reconciliation of cash flow activities for key financial statement line items, combined with proper reporting in the statement of cash flows

Speaker(s)

Cynthia Dopjera
Certified Public Accountant

Ms. Dopjera, a Certified Public Accountant, has 40 years of experience focused on accounting and regulatory reporting for financial institutions. During the first 18 years of her career, Ms. Dopjera held various positions with responsibility across all operational areas, including accounting, internal audit, Call Report preparation and review while working for community as well as regional banks.

In 2000, Ms. Dopjera joined the public accounting firm of Harper & Pearson Company, P.C., where she served as practice leader for the firm's financial institutions practice covering community and regional institutions. The firm's services included financial statement audit, accounting, tax preparation and filing, internal control audit, Call Report audit, loan and asset quality review, and design and implementation of internal controls over financial reporting frameworks for institutions regulated under FDICIA and Sarbanes-Oxley. In 2018, Ms. Dopjera retired from Harper & Pearson Company, and currently provides accounting, consulting, and training services to financial institutions.

Fees

Live Webinar - $549.00

• Live Access
• 30 Days OnDemand Playback
• Presenter Materials and Handouts

Available Upgrades

• 12 Months OnDemand Playback - $190.00
• 12 Months OnDemand Playback + Digital Download - $250.00
• Additional Live Access - $250.00 per person

**100% surcharge applied to non-members.

Association Contact

Katie Yates
Education Coordinator
o: 317-387-9380
d: 317-333-7162
kyates@indiana.bank