Education Seminar

Accounting for Lenders
Hyatt Regency in Newport Beach

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, Principle, Bankers Insight Group

Mr. 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 & 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 Non-Profit Organizations and managed several loan officers with portfolio management responsibilities.

Mr. 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, 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.

Mr. Johnson earned a B.A. 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 through July 1, 2013
CBA Member: $795
Non-Member: $995

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

Cancellation & 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 the request is received by July 8, 2013, and 50 percent if by July 15, 2013. No refunds will be granted after July 15, 2013. Registrations made after July 15, 2013, 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

July 30 & 31, 2013
Hyatt Regency Newport Beach
1107 Jamboree Road
Newport Beach, CA 92660
(949) 729-1234

CBA has arranged a special rate of $165 per night. Includes discounted overnight parking and guestroom internet. Please call the hotel at (888) 421-1442 to reserve your room prior to Tuesday, July 9 or click on the following link to reserve online: Hyatt Regency Newport Beach Reservations

CBA will host self parking the day of the event.

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