The Lending Decision Process

The Lending Decision Process offers a sound foundation in the basics of commercial lending and credit. Through Web-based, audiovisual features, you learn the analytical and decision-making techniques needed to make sound credit decisions using financial accounting, financial statement analysis, and cash flow analysis. The courses are licensed as a complete library (all 17) or as six separate series.

View an Interactive Tutorial

The series includes:

Series 1: Industry, Management, and Economic Influences

  • Understanding the Customer’s Operating Environment
  • Understanding the Customer’s Business and Management

Series 2: Interpreting Quality of Financial Reports and Accounts

  • Financial Statements Overview
  • Balance Sheet and Income Statement Overview

Series 3: Analyzing the Company's Financial Performance and Condition

  • Spreading Financial Statements
  • Analyzing the Balance Sheet
  • Analyzing the Income Statement
  • Analyzing Combined Balance Sheets and Income Statements

Series 4: The Cash Cycle, Seasonality, and Discovering Borrowing Causes and Repayment Sources

  • Business Cash Cycles
  • Seasonality
  • Discovering Borrowing Causes and Repayment Sources

Series 5: Analyzing Cash Flow Statements to Measure Long-term Repayment Ability

  • Cash Flow Statements and Their Formats
  • Analyzing Cash Flow
  • Debt Service Coverage

Series 6: Using Financial Projections to Fine Tune the Credit Analysis

  • Using Pro Forma Balance Sheets to Interpret Short-term Repayment Ability
  • Preparing and Interpreting Annual Financial Projections
  • Using Projections to Help Determine Appropriate Loan Type

Questions? Please contact your regional manager or