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ABA Financial Statement Analysis for Lenders
at the ABA Commercial Lending Schools
April 17-18, 2010 • Southern Methodist University, Dallas, TX

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Related Offerings

ABA National Commercial Lending School
April 18-23, 2010

ABA Graduate Commercial Lending School
April 18-23, 2010

This review session is for participants who have:

  1. Been away from Commercial Lending for some period of time and need a refresher on the basics
  2. Not had an orderly or complete credit training in the past

Those enrolling in the ABA National Commercial Lending School are assumed to enter the school having a familiarity with and an understanding of the following:

  • Contents of the balance sheet and the operating statement
  • Auditor's reports
  • Ratio analysis
  • Cash flow statements
  • Working Capital
  • Commercial Collateral

This course will briefly review the above subjects as well as a number of ancillary topics (collateral, depreciation, etc.) combining lectures and discussion with exercises and small group work. After completing this review, students should be able to:

  • Understand the meaning and importance of the accounting entries most commonly found on balance sheets, operating and cash flow statements
  • Calculate and interpret twelve basic ratios commonly used in credit analysis
  • Construct a direct cash flow statement
  • Be able to differentiate among the various accountant's reports.


Questions? Please contact J P Stephenson for more information.

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