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Curriculum | Financial Statement Analysis Workshop


The workshop is a great way to get a refresher on basic financial ratios used to establish the financial condition of a commercial business. Guidance on developing and analyzing cash flows will also be provided. 

2024 Schedule

All times are in ET.

  • FRI, APR 5

  • Sat, April 20

  • Sun, April 21


11:00 AM – 12:00 PM

Student Orientation
Join us for an overview of the school and a thorough review of ABA’s Learning Management System (LMS).

Sat, April 20

8:00 AM - 8:30 AM


8:30 AM - 10:30 AM

  • Introduction to Financial Statements
  • Primary Accounting Methods
  • Compare and Contrast Cash and Accrual Accounting Methods 
  • Construct Financial Statements Using Both Methods 

10:45 AM - 12:15 PM

  • Business Tax Returns Construction
  • Tax Return Balance Sheet, Income Statement and Schedule M-1 on the Cash Basis
  • Mapping a Business Tax Return to a Conventional Financial Statement

12:15 PM - 1:15 PM


1:15 PM - 2:45 PM

  • Accrual Accounting by Larger Businesses
  • Accountant-Prepared Financial Statements

3:00 PM - 5:00 PM

  • Ratio Analysis Concepts 
  • Comprehensive Case Study with Computing Ratios and Analyzing Trends

Sun, April 21

8:30 AM - 10:30 AM

  • Review Ratio Analysis Case Study
  • Why You Need More Than Traditional Ratios and “Cash Flow” 

10:45 AM - 12:00 PM

  • Sources and Uses of Cash for All Cash Flow Models
  • Three Main Categories of Cash Flows
  • Indirect and Direct Methods for a Statement of Cash Flows (SCF)
  • Construct an SCF on the Indirect Method from the Ratio Analysis Case Study

12:00 PM - 1:00 PM


1:00 PM - 2:00 PM

  • Compare an SCF format and the Uniform Credit Analysis (UCA) Model format
  • Identify Three Basic Cash Flow Questions Answered with the UCA Model 
  • Four Analytical Uses of Cash Flow Models

12:00 PM - 2:00 PM

Registration for ABA Foundational & Advanced Commercial Lending Schools

Keep Me Informed

Get updates on the next session of the Commercial Lending Schools. Contact John Capotosto if you have any questions.