Cash Flow Analysis: Personal, Business, and Real Estate (Currently Unavailable)

Author: David Osburn

This on-demand course will explore various cash flow techniques as they apply to a wide-range of business scenarios and address the underlying drivers of cash flow. The cash flow models will include both business and personal (business owner) applications.

The business cash flow section will include “traditional” EBITDA cash flow, Fixed-Charge Coverage (FCC), Free Cash Flow (FCF), Cash Basis Cash Flow, and the UCA Cash Flow (using the Moody’s Risk Analyst software spreadsheet).

The personal cash flow section will detail the cash flow analysis of the “business owner” using the 1040 tax return and personal financial statement. Additionally, the Global Cash Flow or combined “business & personal” cash flow model will be displayed. We will also include a “commercial real estate” cash flow analysis with several “what-if” situations.

Publication Date: March 2018

Designed For
CPAs in private practice, CFO/controllers, financial managers, auditors, financial analysts, practitioners who provide accounting, tax or consulting services to businesses.

Topics Covered

• Business & Personal Cash Flow Analysis including Direct Applications to Business Scenarios
• EBITDA, FCC, FCF, Cash Basis Cash Flow, and UCA Cash Flow Analyses
• Personal Cash Flow Analysis
• Global Cash Flow: Combining the Business and Personal Cash Flows
• Commercial Real Estate Cash Flow Analysis including "What-If" Situations

Learning Objectives

• Differentiate between Personal, Business and Real Estate Cash Flow Analysis
• Identify cash flow techniques
• Recognize users of cash flow analysis seeks to ascertain the company's ability to pay its debt
• Calculate combined DCR and characteristics lenders like to see
• Identify, describe, and calculate the Z-score formula
• Identify the correct formula for calculating the fixed charge coverage ratio
• Differentiate correct statements regarding free cash flow
• Describe various cash flow methods
• Identify cash flow available for distribution to investors after the company has made all the necessary investments in fixed assets and working capital
• Recognize the "king" in today's economy

Level
Overview

Instructional Method
Self-Study

NASBA Field of Study
Accounting (2 hours)

Program Prerequisites
None

Advance Preparation
None