Cash Flow III

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: 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.



  • 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 who desire a very deep understanding of a UCA® cash flow statement.

Participants who plan to take this course are assumed to have either taken Cash Flow I and II or acquired, through other means, a very solid understanding of how a UCA® cash flow statement is constructed.

INSTRUCTOR: John Reik of John Reik & Associates, a Minnesota based business training and consulting firm.  John has presented numerous RMA seminars since 1986 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.
Note: We are unable to guarantee enough outlets for everyone to charge phones.

CERTIFICATE OF ACHIEVEMENT: Survey participation is required to receive a certificate of completion for this course.  Please take the time to complete two short surveys; one will be sent immediately after and a second survey will be sent 30 days post-event.

EVENT CANCELLATION POLICY: Cancellations (and no-shows) will be not be refunded unless the instructor cancels the course.  If participant is unable to attend, the registration fee can be applied to a future RMA-MN local course.  Substitutions are allowed as long as the chapter administrator is notified 24 hours prior to the course, however any difference in the applicable registration fee will be requested.




Thursday, Mar 14, 2019


8:30 am - 5:00 pm


Bell Bank, Minneapolis

5500 Wayzata Boulevard
Minneapolis Minnesota 55416