Education Seminar

Accounting for Lenders
At the Renaissance ClubSport Walnut Creek Hotel

The first foundational program in our Commercial Lending Curriculum

The purpose of this course is to introduce the participant to the flow of accounting from identifying economic occurrences and how they are reported in financial statements. Our aim is to demonstrate how the balance sheet, income statement, reconciliation of net worth and cash flow statement are developed and connected to each other. 

Program Objectives

At the end of this program you will be able to:

  • Understand the underlying assumptions used by accountants as well as rules of debits and credits
  • Understand the construction of the balance sheet, income statement, reconciliation of net worth and the statement of cash flow
  • Describe the difference between accrual and cash basis accounting
  • Analyze accounts often used as collateral such as accounts receivable,inventory and fixed assets
  • Analyze the notes to the financial statements
  • Describe the types of financial statements and meaning of CPA opinions


The program will commence at 8:30 a.m. with breakfast and registration beginning at 7:30 a.m., and lunch at noon.

This course will cover the following topics:

  • Underlying assumptions used by accountants
  • Rules of debits and credits
  • Construction of the balance sheet, income statement, reconciliation of net worth and the statement of cash flow
  • Difference between accrual and cash basis accounting
  • Analysis of accounts often used as collateral such as:
    • Accounts receivable (aging schedules, allowance calculations, etc.)
    • Inventory (effect of LIFO, FIFO and average cost costing methods)
    • Fixed assets (effect of varying depreciation methods)
  • Analysis of the notes to the financial statements
  • Types of financial statements and meaning of CPA opinions


Junior commercial loan officer, new relationship manager, business banker, credit analyst, loan underwriter, loan support officer, loan review analyst, credit support officer, credit administration, portfolio manager, business development officer, loan officer trainee, branch manager, financial services officer, client services officer and personal banker.

Scheduled Speaker

Jeffery W. Johnson, Principal, Bankers Insight Group

Jeffrey Johnson started his career with SunTrust Bank in Atlanta as a management trainee and progressed to vice president and senior lender for SouthTrust Bank (a large southeastern regional bank) and senior vice president and commercial banking division manager for Citizens Trust Bank of Atlanta (Community Bank.)

Most of his career has been spent in credit administration, lending (commercial, consumer and real estate), business development, loan review, management, and training and development. He has managed loan portfolios representing a cross section of loan types including: large corporate, high net worth individuals, middle market companies, small businesses, real estate and nonprofit organizations and managed several loan officers with portfolio management responsibilities.

Johnson is now a training professional in the banking industry by leading various seminars covering important topics relating to issues in banking. He teaches actively for fifteen state banking associations in the United States, the Risk Management Association (RMA) and individual banks nationwide. He co-authored a training course entitled “Lending to Service and Other Professional Organizations” for RMA in 2001.

Johnson earned a bachelors’ degree in accounting from Morehouse College in Atlanta, GA; a MBA in finance from John Carroll University in University Heights, Ohio; banking diploma from Prochnow School of Banking at the University of Wisconsin-Madison and a graduate certificate in bank management from the Wharton School of Business at the University of Pennsylvania.

Registration Fees

Early-Bird Registration EXTENDED through January 30, 2014
CBA Member: $795
Non-Member: $995

Regular Registration
CBA Member: $995
Non-Member: $1,195

Cancellation and Complaint Resolution Policy

Substitutions are allowed, at no additional cost. Written notice is required for all substitutions/cancellations. The full registration fee will be refunded if written notice is received by January 20, 2014, and 50 percent if by January 27. No refunds will be provided after January 27. Registrations made on or after January 27 are not subject to refund.

Complaints regarding this program should be directed to John Lingvall, VP, director of education, at (916) 438-4428.

Location Information

February 10 & 11, 2014
Renaissance ClubSport Walnut Creek Hotel

2805 Jones Road
Walnut Creek, CA 94597
(925) 938-8700

The hotel is just a 5-minute walk from the Pleasant Hill BART station, your best option if you are coming from the SF Bay Area. And if you are flying in, go to SFO, then take BART to the hotel for just $11.

CBA has arranged a special rate of $167 per night. Please call the hotel and reference the California Bankers Association.

Credit Information

Program Level: Beginner

Prerequisites: None

Advance Preparation: None

Method of Presentation: Group – Live (Lecture, Discussion, and Case Study)

Recommended CPE Credits: 12.0 Hours Maximum
(Estimated 10.0 Accounting, 2.0 Specialized Knowledge and Applications)
Sponsored learning activities are measured by program length, with one 50-minute period equal to one CPE credit. One-half CPE credit increments (equal to 25 minutes) are permitted after the first credit has been earned in a given learning activity. Please note that not all state boards have adopted this rule. Some participants may not be able to use one-half credit increments.