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Cash Flow Refresher for Experienced Bankers

Course Overview

Cash Flow Refresher for Experienced Bankers provides bank personnel with an opportunity to review the fundamentals of cash flow and to enhance their overall analytical skills in evaluating credit risk. This course consists of two aspects of cash flow analysis: reviewing sources and uses of cash and constructing and analyzing cash flow statements using the direct approach. Emphasis is placed on understanding the underlying events reflected in the financial statements and determining whether the cash flow statement accurately describes the cash impact of these events.



7.5 hours


Instructor-Led Online

Program Level




Participants are expected to have a thorough knowledge of financial accounting, traditional financial statement analysis, and cash flow analysis



Who Will Benefit?

Experienced credit and lending professionals who want to enhance their knowledge of UCA cash flow lending.


Learning Objectives

Upon completion of this course, participants will be able to:

  • Combine cash flow and traditional analysis of historical financial statements to develop preliminary thoughts regarding a credit request.
  • Construct a UCA cash flow statement using the direct method.
  • Apply cash flow analysis to projected income statements and balance sheets.
  • Analyze underlying assumptions of the projections and make adjustments to identify their impact on cash flow.
  • Make a final decision on a credit request.


To aid the process of continuing their knowledge of cash flow analysis, participants study A & M Manufacturing. Financial statements, footnotes, and brief general background information are included as part of the case materials. Assuming that the participants have had experience in constructing cash flows and the importance industry, business, and management have on the numbers, this course focuses on the quantitative aspects of credit analysis—what the numbers tell us. Cash Flow Refresher for Experienced Bankers concludes with participants using historical and projected financial information (cash flow statements, income statements, and balance sheets) and testing certain basic assumptions to reach a decision on a credit request.

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