Curriculum | Financial Statement Analysis Workshop

8:00 AM - 8:30 AM

Registration

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

Lunch

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

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

Lunch

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