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


Examining a company's cash cycle and seasonal characteristics. Learn to interpret both short- and long-term borrowing causes and repayment sources.

Courses include:

    LDP 4.1 - Business Cash Cycles
    LDP 4.2 - Seasonality
    LDP 4.3 - Discovering Borrowing Causes and Repayment Sources

Learning Obj​​​​ectives

After completing this course, students will be able to:
  • Identify and measure cash cycles using days' sales in receivables and days' COGS in inventory and accounts payable.
  • Identify the benefits and limitations of cash cycle analysis
  • Determine variations in cash cycles by type of business
  • Determine the effects of seasonality of business operations on the cash cycle.
  • Interpret budgets of cash receipts and disbursements to estimate the amount and duration of seasonal borrowing needs.
  • Identify the benefits and limitations of analyzing interim financial statements.
  • Differentiate between seasonal and permanent asset and liability levels.
  • Identify borrowing causes including sales growth, change in asset efficiency, change in trade credit, fixed asset expenditures, and change in net worth
  • Determine repayment sources that are appropriate matches to each borrowing cause

​Audience

Loan trainees, credit analysts, and anyone with commercial lending authority.

Course Credits

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The Commercial Real Estate Lending Decision Process and the courses in the curriculum are products of The Risk Management Association.


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Questions? Please contact training@aba.com for more information.
 

 Benefits of Self-Paced Training

 
  • Ultimate flexibility
  • Quizzes to support learning
  • Mobile format available
 

 Registration & Pricing

 

Individual Purchase:
ABA Member  • $150
Non-Member • $300

Purchase for a Team:
To license this course to your bank for multiple learners, please contact ABA Training.

 

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