Upon completion of all subjects, participants should be able to analyze and interpret financial statements with recognition of the conception problems in accounting; structure credit packages to meet customers’ needs with a better understanding of the fundamentals of business operations; prepare logical and quality credit analysis and credit applications.

Subject 1.   Accounting for Bank Credit (24 hrs)

n   Balance Sheet Components Analysis

n   Profit and Loss Account Components Analysis

n   Conceptual problems in accounting measurements& valuation of stock, depreciation, revaluation of assets, extraordinary items & exceptional items

Subject 2.   Interpretation of Accounts (16hrs)

n   Fund Flow Statement Analysis

n   Fund Flow Vs Cash Flow

n   Investment appraisal techniqu : IRR.

n   Discount Cash Flow Technique

n   Ratio Analysis : Profitability, Liquidity and Gearing

Subject 3.   Business Continuity Techniques (16hrs)

n   Breakeven Analysis

n   Operating Leverage

n   Cashflow Projection/ Sensitivity Analysis

n   Working Capital Calculation

n   Other Bankruptcy Indicator

n   Sustainable Growth Rate

Subject 4.   Business Assessment Techniques (16hrs)

n   Sources of Information

n   Industry analysis & product life cycle

n   Customers’ corporate mission, strategy, organizational structure, marketing planning , SWOT,BCG Matrix and Michael Porter model

Subject 5.   Credit Proposal Preparation (16hrs)

n   Limit structure

n   Security/collateral