To aid in the process of learning cash flow analysis, participants study three cases. Financial statements, tax return forms, and cash flow worksheets are included as part of the case materials. This course actively involves participants by including large and small group activities and questions to enhance the understanding of cash flow. Participants learn by practice, which in turn increases retention. Learning by practice also facilitates their ability to apply course content when they return to their jobs. The course starts with a C corporation and compares cash flows to S corporations and partnerships. Therefore, deviations from the given sequence of presentations are discouraged.