Converting Accrual Statements into Cash Flow

Cash flow repays debt. Finding a business entity’s true cash flow is critical to determining if, how, and when a loan can be repaid. Do you know how to find a business entity’s actual cash flow when given a set of accrual basis financial statements?

• Convert an accrual basis financial statement into a statement of cash flow using key cash flow rules
• Interpret and explain a cash flow analysis to determine the entity’s debt repayment capability
• Identify the types of companies prone to using cash basis financial statements and why
• Compare various calculation processes, including the Uniform Cash Analysis (UCA) method, EBITDA, and traditional methodologies, and their pros and cons
• Use the Fast Cash Analysis method to find cash flow in less time
• Know the questions to ask and information required when a cash basis financial statement is received

Financial statements and tax returns can be prepared on a cash or accrual basis. Cash-basis statements show only transactions that directly impact cash. Accrual-basis statements show all of the accounting transactions in a given period, regardless of the impact to cash.

While accrual-basis financial statements require some work by the credit analyst to find true cash flow, the effort is worth it because the end result is a more complete picture of a business entity’s financial health.

This insightful webinar will benefit credit analysts, branch managers, consumer lenders, commercial lenders, loan review personnel, senior loan officers, senior credit officers, and credit administration personnel.

• A financial statement mapping guide to demonstrate how income statement accounts are matched with the corresponding balance sheet accounts to convert the accrual activity on the income statement into a cash transaction
• A side-by-side comparison illustrating the actual adjustments made to an accrual income statement to convert it into a cash basis statement
• PDF of slides and speaker’s contact info for follow-up questions
• Attendance certificate provided to self-report CE credits
• Employee training log
• Interactive quiz

NOTE: All materials are subject to copyright. Transmission, retransmission, or republishing of any webinar to other institutions or those not employed by your agency is prohibited. Print materials may be copied for eligible participants only.

MEET THE PRESENTER — Jeffery W. Johnson, MBA, Bankers Insight Group
Jeffery Johnson has been in financial services more than 40 years. He has been VP and senior lender for a large regional bank and SVP and commercial banking division manager for a community financial institution. Most of his career has been spent in credit administration, lending, business development, loan review, management, and training and development. Over the last 17 years, Johnson has provided training for several banking associations and individual financial institutions nationwide.

Johnson holds a bachelor’s in accounting from Morehouse College in Atlanta, an MBA in finance from John Carroll University in Cleveland, a Diploma of Graduation from the Prochnow School of Banking at the University of Wisconsin-Madison, and a Graduate Certificate in Bank Management from the First American Management Institute at the University of Pennsylvania’s Wharton School of Business.


  • $245 – Live Webinar Access
  • $245 – OnDemand Access + Digital Download
  • $320 – Both Live & On-Demand Access + Digital Download


Apr 07 2022


2:00 pm - 3:30 pm



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