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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

What You'll Learn

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

ABA Professional Certifications: 9.75 CLBB


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


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

 

 Purchase

 

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

 

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