Cash Flow III 2017

Past Event

All business bankers must be able to assess the cash flow generation abilities of their borrowers, because it’s ultimately their cash flow that repays their debt.  The course Cash Flow I covers the basic construction of a UCA® format cash flow statement, but is too short to cover more-advanced topics.  This course returns to cash flow construction and covers selected, more-advanced topics that can drastically affect both the construction and the interpretation of a UCA® format cash flow statement.

The focus of this seminar is on reviewing the complex accounting rules for bad debt expenses, leases, capital expenditures, and inventory and then exploring how these rules can affect both the construction and interpretation of a UCA® cash flow statement.

In this course, we will cover:

  • The critical role of accounting in cash flow analysis
  • An in-depth cash flow review
  • Bad debt expense accounting and its effects on cash flow
  • Lease accounting and its effects on cash flow
  • Capital expenditures and their effects on cash flow
  • Inventory accounting and its effects on cash flow
  • A discussion of UCA® cash flow statement subtotals, including their uses and their meanings


PARTICIPANTS: All business lenders, credit analysts, loan reviewers, lending managers and bank presidents.  

INSTRUCTOR: John Reik of John Reik & Associates, a Minnesota based business training and consulting firm.  John has presented numerous RMA seminars and has been a lecturer and Assistant Professor of Finance at the University of Minnesota for over 40 years.  He also was senior trainer and manager of Credit and Finance Education for U.S. Bank for 8 years.

ITEMS TO BRING: Pencils and Calculator

PLEASE NOTE: A Minnesota Chapter Affiliate is an individual who has paid the annual RMA MN/Local Chapter fee for the 2016/2017 term.  National Membership does not qualify for affiliate benefits at MN Chapter events.

QUESTIONS? Contact Brenda Ryan, Chapter Administrator at



Wednesday, Apr 19, 2017


8:30 AM - 5:00 PM


The Colonnade Building

5500 Wayzata Blvd
Minneapolis Minnesota 55416