New York Bankers Association

ABA Analyzing Financial Statements

16-week instructor-facilitated online course

Course Description:  Analyzing Financial Statements is a practical introduction to financial analysis from the viewpoint of the commercial loan officer. This program gives you the skills you need to effectively assess the risks related to a customer-current and prospective-and evaluate possible sources of repayment for the loan.

ABA Online Overview | Course Start Dates | Enroll Online: Member  Non-Member | Print Registration Form
Easy Registration: Call NYBA at 212-297-1679 or 212-297-1666 to enroll by phone.

Price $455 NYBA or ABA Members/$540 Non-Members
Textbook: Printed or eBook – $95 NYBA or ABA Members/$135 Non-Members
For printed text: shipping/handling fee and sales tax apply.
For eBook: $5 handling fee. 
Length 16 Weeks
Course Credits ICB: 45 CLBB   ACE: See below
Prerequisites General Accounting
Required Software Technical Requirements
Textbook Analyzing Financial Statements: A Decision Tree Approach, Part 1, 8th Edition, ABA, 2013   

Other Delivery Options:
Classroom Training Textbooks Purchase textbook for in-bank training. 

Audience:  Commercial and/or business bankers and credit analysts.  

Synopsis:  This ABA course focuses on understanding business industries and types, plus why they borrow money.  It also introduces basic concepts of business financial accounting and entity structures and explains the analysis of business financial statements and tax returns, including cash flow statements.  Finally, the course discusses personal financial statements and tax returns, as well as combining business and personal cash flows into a global analysis.

 Learning Objectives:  After completing this course, you will be able to:

  • Analyze the financial data and evaluate the risks of the different industries
  • Describe the considerations a lender needs to take into account when using ratios to evaluate financial performance
  • Explain the importance of cash flow and the various tools for cash flow analysis, such as the UCA Cash Flow Model and Global Cash Flow
  • Describe the basic formats and analysis techniques for personal financial statements as well as tax returns

ACE College Credit Recommendation: In the lower division baccalaureate/associate degree category, 3 semester hours in Finance or Accounting.

Proctored Examination Required
This course requires proctored exams. You will need to identify a person from your institution who will proctor your exams during business hours, Monday – Friday between 9 a.m. and 5 p.m., Eastern USA Time. This person should be your Human Resources Training Manager, supervisor, or someone from the management team of your organization. Make sure to arrange your proctor well in advance of your exam date.

If you do not work with an institution, you will need to contact a university/college, library, or a testing center to request they proctor your exam. You will be asked to provide the telephone number of your proctor in case we need to reach that person for verification. A relative or friend cannot proctor an exam. All parties must abide by the ABA exam policy. There are no exceptions.​​​​​​​​​​

The New York Bankers Association is a Local ABA Training Provider.

Questions: NYBA Professional Development at (212) 297-1679 or elegg@nyba.com.