Advanced Cash Flow Analysis

Author: David Osburn

Join David Osburn as he explores multiple models of both business and personal (business owner) cash flow analyses.

The course will begin with the business traditional EBITDA cash flow and personal cash flow of the business owner (using the 1040 tax return, including tax schedules and K-1s, and the personal financial statement). Additionally, the Global Cash Flow or combined business & personal cash flow model will be displayed.

This will be followed by the Statement of Cash Flows (using the Direct and Indirect Methods), as prepared by the CPA, the UCA Cash Flow (using the Moody’s software spreadsheet), Cash Basis Cash Flow, Fixed-Charge Coverage (FCC), and Free Cash Flow (FCF). Various cash flow projections and sensitivity analyses will also be explored.

The course will then conclude with commercial real estate (CRE) cash flow analysis and other related real estate investment cash flow models.

Publication Date: October 2020

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

Topics Covered

• Who Uses Cash Flow Analysis?
• EBITDA (Traditional Cash Flow)
• Personal Cash Flow Analysis
• Global Cash Flow Analysis
• Uniform Credit Analysis Cash Flow
• Other Cash Flow Models: Cash Basis Cash Flow, Fixed”Charge Coverage, Free Cash Flow (FCF), and Commercial Real Estate
• Miscellaneous Cash Flow Analyses

Learning Objectives

• Recognize who uses cash flow analysis
• Describe EBITDA
• Recognize how to utilize statement of Cash Flows, UCA Cash Flow, Cash Basis Cash Flow, Fixed-Charge Coverage, and Free Cash Flow
• Recognize types of scores gives investors a good snapshot of corporate financial health
• Identify how to calculate Z-scores
• Identify an example of a cash flow from investing activities

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Accounting (2 hours)

Program Prerequisites
None

Advance Preparation
None