Cash Flow Three

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.

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.
Note: We are unable to guarantee enough outlets for everyone to charge phones.

Cancellation Policy: Cancellations received after 3/20 (and no-shows) will be charged the full applicable registration fee.



Tuesday, Mar 27, 2018


8:30 am - 5:00 pm


Anchor Bank, Apple Valley

Anchor Bank
14665 Galaxie Ave
Apple Valley MN 55124