Commercial Credit for Lenders actively involves the participants. They are engaged in learning through written exercises in each new self-paced lesson. Tests at the end of each self-study module help participants assess their level of understanding of the content before they move on to the next module. The Self-Study material includes two cases (with sample credit files) on two companies: Absorb-It, Inc. and ILS, Inc. Learners refer to the sample credit files as they study illustrations and analyze liquidity, leverage, profitability, and cash flow, just as they would refer to an actual credit file when analyzing a potential borrower. The Accounting and Financial Statements Refresher included with the self-study books includes a detailed review of financial accounting principles that participants must understand before they are ready to analyze financial statements. There is a pretest participants must take to assess their readiness for the self-study modules.