Understanding Business Borrowers Suite

Course Number: ABA

Course Code: n/a

These five courses explore how to identify and understand different industries and why they borrow money. You’ll learn how to structure and analyze business financial statements, identify fraud and analyze basic financial statement data to understand commercial real estate loan cash flow.


The courses included (only available as a suite) and their objectives are listed below:

  • Business Sectors and Operating Cycles
    Explain the operating cycles of various business industries. Analyze the financial data and evaluate the risks of the different industries.
  • Why Businesses Borrow
    Explain how a firm’s cash flow cycle can affect debt requirements and repayment sources. Identify the reasons businesses need to borrow and the various borrowing arrangements used to structure a business loan. Describe the way alternative lending sources compete with or complement community banks.
  • Business Legal Structures and Life Cycles
    Define the basic types of legal structures available to a business. Describe the general characteristics of the four stages in the business life cycles.
  • Introduction to Business Financial Statements
    Describe the financial statement analysis process, basic guidelines to prepare a spreadsheet, and how to analyze the data. Identify and evaluate a borrower’s financial strengths, weaknesses, and uncertainties. Explain the different types of financial statement preparation. Describe the other components associated with financial analysis. Describe the basics of financial statement data for commercial real estate loan cash flow analysis.
  • How Business Financial Statements are Constructed
    Compare and contrast the cash method and accrual method of accounting. Construct a balance sheet and income statement on the accrual basis for an example business.

Audience: Commercial and/or business bankers and credit analysts.

Prerequisites: n/a

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Member Price: $275.00
Non-Member Price: $375.00
Textbook Charge: $0.00

Credits: 8.0 CLBB

Length: Approximately 6 hours, 30 minutes

ABA Training