Basic Cash Flow Analysis
Determining the ability of an entity to generate cash flow is essential whenever the repayment of a loan will extend beyond one year.

Cash flow analysis measures the ability of an entity to generate sufficient cash to operate the business successfully and have excess cash to service the annual debt payment requirements. Understanding how to calculate and interpret cash flow is essential for successful financial institution employees.

This course is designed to assist financial institution employees in calculating cash flow utilizing the Universal Cash Flow Analysis method (UCA), which is used often by financial institutions to determine the flow of cash into and out of a business entity. The course will start by defining cash flow and identifying potential sources and uses of cash and then illustrating how cash flow analysis is actually the process of converting an Accrual Basis financial statement into a Cash Basis financial statement. The Rules of Cash Flow will also be covered when determining cash flow generation from changes in asset, liability and capital accounts on the balance sheet over time. The highlight of the course will be the calculation of a full UCA from the beginning to the end. 

Covered Topics

  • Comparison of the Traditional Cash Flow Method (Net Income + Depreciation + Interest divided by Annual Debt Service) to the UCA model
  • The Rules of Cash Flow
  • Accrual Basis versus the Cash Basis of preparing financial statements and how cash flow analysis links the two together
  • How each amount on a Universal Cash Analysis is calculated and their meaning
  • A Fast Cash Analysis method which can achieve the same results in less time than utilizing the UCA method

Upon completion of this course, the participant will have a good understanding of how cash flow is calculated and more importantly, how to interpret its meaning.


Senior Loan Officers, Senior Credit Officers, Commercial Loan Officers, Branch Managers, Credit Analyst, Loan Review Personnel, and Consumer Loan Officers all would benefit from this presentation.


Jeffery W. Johnson started his career with SunTrust Bank in Atlanta as a Management Trainee and progressed to Vice President and Senior Lender of SouthTrust Bank and Senior Vice President and Commercial Banking Division Manager for Citizens Trust Bank of Atlanta.

Most of his career has been spent in Credit Administration, Lending, 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 Individual, Middle Market Companies, Small Business, Real Estate and Non-Profit Organizations.

Mr. Johnson is now a training professional in the financial industry by leading various seminars covering important topics relating to issues in financial institutions. He teaches actively for fifteen state banking associations in the United States, Risk Management Association (RMA) and individual financial institutions 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; a MBA in Finance from John Carroll University in University Heights, Ohio; Banking diploma from Prochnow School of Banking at the University of Wisconsin and a Graduate Certificate in Bank Management from the Wharton School of Business at the University of Pennsylvania.


Credit Information

Institute of Certified Bankers: Visit http://www.icbmembers.org/login.aspx for instructions regarding self-reporting. Estimated credits: 2.5 CE credits


Live Webinar which includes 5 Day On-Demand  - $265
Six Month On-Demand – $295
Live plus Six Month On-Demand – $365
CD-ROM (Includes Six Month On-Demand) – $325
Premier (Includes all options) – $395
Additional Locations – $75



Online: Click here.

Phone: Call Total Training Solutions at (800) 831-0678

Register online up to day of event. Earlier registration allows time to check your computer for an optimal experience.