Reading business financial information is a key step in reviewing a credit application. This course will look at how to read key financial statements including the balance sheet, income statement and the statement of cash flows. Examining financial statements is a critical task of a credit analyst that helps to fully understand the business story. This course will explore the relationship of these financial statements and how they are linked to each other. You will assess the financial capacity of a business by examining all the factors that contribute to the business story and influence credit decisions.


  • Understand the basics of the three main financial statements and key financial terms
  • Identify the different components of financial statements
  • Explain how the three financial statements link together
  • Consider what is included in the business tax return and how to use this information
  • Differentiate the levels of accountant’s reports and the comfort each provides
  • Calculate and interpret the key credit-related lending ratios


Business owners, managers, investors, creditors, and analysts who deal with credit applications and are tasked with assessing the financial capacity of a business.