Understanding Business Borrowers


Learn how to identify and understand business industries and types—and why they borrow money. An introduction to the basic concepts of business financial accounting and entity structures is also covered.

Learning Objectives:

  • Business Sectors and Operating Cycles
    • Explain the operating cycles of various business industries
    • Analyze the financial data and evaluate the risks of the different industries
  • Why Businesses Borrow
    • Explain how a firm’s cash flow cycle can affect debt requirements and repayment sources
    • Identify the reasons businesses need to borrow
    • Identify the various borrowing arrangements used to structure a business loan
    • Describe the way alternative lending sources compete with or complement community banks
  • Business Legal Structures and Life Cycles
    • Define the basic types of legal structures available to a business
    • Describe the general characteristics of the four stages in the business life cycles
  • Introduction to Business Financial Statements
    • Describe the financial statement analysis process
    • Describe basic guidelines for preparing a spreadsheet and analyzing the data
    • Identify and evaluate a borrower’s financial strengths, weaknesses, and uncertainties
    • Explain the different types of financial statement preparation
    • Describe the other components associated with financial analysis
  • How Business Financial Statements are Constructed (Accounting Refresher)
    • Compare and contrast the cash method and accrual method of accounting
    • Construct a balance sheet and income statement on the accrual basis for an example business

Related Training: Certificate in Business and Commercial Lending

ABA Certifications: 8.0 CLBB

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

NYBA Professional Development at (212) 297-1679 or education@nyba.com.
Enroll Online
Member $150
Non-Member $200

Full Course List

Print Registration Form
To license this course for multiple learners, contact NYBA Professional Development.