Converting Accrual Statements into Cash Flow

On-Demand Webinar:
StreamedApr 11, 2022Duration90 minutes
  • Unlimited & shareable access starting two business days after live stream
  • Available on desktop, mobile & tablet devices 24/7
  • Take-away toolkit
  • Ability to download webinar video
  • Presenter's contact info for questions
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Cash flow repays debt.

Finding a business entity’s true cash flow is critical to determining if, how, and when a loan can be repaid.  Do you know how to find a business entity’s actual cash flow when given a set of accrual basis financial statements? 

  • Convert an accrual basis financial statement into a statement of cash flow using key cash flow rules
  • Interpret and explain a cash flow analysis to determine the entity’s debt repayment capability
  • Identify the types of companies prone to using cash basis financial statements and why
  • Compare various calculation processes, including the Uniform Cash Analysis (UCA) method, EBITDA, and traditional methodologies, and their pros and cons
  • Use the Fast Cash Analysis method to find cash flow in less time
  • Know the questions to ask and information required when a cash basis financial statement is received


Financial statements and tax returns can be prepared on a cash or accrual basis. Cash-basis statements show only transactions that directly impact cash. Accrual-basis statements show all of the accounting transactions in a given period, regardless of the impact to cash.

While accrual-basis financial statements require some work by the credit analyst to find true cash flow, the effort is worth it because the end result is a more complete picture of a business entity’s financial health.


This insightful webinar will benefit credit analysts, branch managers, consumer lenders, commercial lenders, loan review personnel, senior loan officers, senior credit officers, and credit administration personnel.


  • A financial statement mapping guide to demonstrate how income statement accounts are matched with the corresponding balance sheet accounts to convert the accrual activity on the income statement into a cash transaction
  • A side-by-side comparison illustrating the actual adjustments made to an accrual income statement to convert it into a cash basis statement
  • Employee training log
  • Interactive quiz
  • PDF of slides and speaker’s contact info for follow-up questions
  • Attendance certificate provided to self-report CE credits

NOTE: All materials are subject to copyright. Transmission, retransmission, or republishing of any webinar to other institutions or those not employed by your agency is prohibited. Print materials may be copied for eligible participants only.

Presented By

Jeffery JohnsonJeffery Johnson
Bankers Insight Group