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Converting Accrual Statements into Cash Flow

Apr 11 2:00 PM - Apr 11, 2022 3:30 PM
Apr 11, 2022 2:00 PM - 3:30 PM
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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?

Learning Objectives

  • 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.



Jeffery W. Johnson, Bankers Insight Group, LLC

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, Jeffery has provided training for several banking associations and individual financial institutions nationwide.

Jeffery 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. 




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Additional Info

Event Type

On-Demand Webinar

Topics Covered

  • On-Demand Webinars
  • Lending & Collections
  • Compliance