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


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

Course Credits


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

Questions? Please contact 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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