Description
Financial statements tell a story about a company’s health, performance, and risk. This course teaches you how to read that story and use it to make sound credit, lending, and business decisions.
You’ll work through three core analytical techniques. Horizontal analysis to compare performance across time and identify trends. Vertical (common-size) analysis to see how the pieces of a company’s finances relate to the whole. Ratio analysis across liquidity, activity, profitability, and solvency, so you can assess short-term stability, operational efficiency, earnings, and long-term risk.
The course also covers how to interpret the Statement of Changes in Stockholders’ Equity and how a lender applies the 5 C’s of Credit to evaluate a borrower’s ability to repay. Real-world case scenarios give you the chance to calculate ratios, review balance sheets and income statements, and draw conclusions the way you would on the job.
What you’ll walk away with:
- Confidence reading a balance sheet and income statement
- The ability to calculate and interpret the ratios that matter most in lending
- A working understanding of how ratio analysis connects to the 5 C’s of Credit
- A clearer sense of what to look for, and what to ask about, when the numbers don’t tell the whole story
Who this course is for: Lenders, credit analysts, branch managers, and anyone whose work depends on reading financial statements or supporting credit decisions. It’s a strong starting point for team members newer to financial analysis and a useful refresher for experienced staff who want a cleaner framework.
Award Application and Career Pathing
Introduction to Analyzing Financial Statements applies toward the completion of the following certificates and diplomas:
- Advanced Commercial Loan Assistant Certificate
- Cash Management Certificate
- Certified Modern Branch Professional – Level 2
- Consumer Lending Diploma
- Introduction to Lending Diploma
- Small Business Banker Certificate
ABA / AIB / CFT