What you’ll learn

  • Module B & C of Certified Credit Professional Course
  • Analysis of Financial Statements
  • Balance Sheet
    Statement of Profit and Loss
  • Financial Ratio Analysis
  • Cash Flow Analysis
  • Fund Flow Analysis
  • Term Loan Appraisal
  • Working Capital Management

 

“Analysis of Financial Statements – Basics

  • Financial Statements
  • Income Statement and Balance Sheet
  • Sources and Uses of Funds
  • Financial Statement Making Process
  • Difference between Income, Liability, Expense and Assets

 

“Analysis of Financial Statements – Structure / Format

  • General Instructions – Financial Statements – Schedule III of Companies Act 2013
  • General Instructions related to Assets and Liabilities
  • General Instructions related to Share Capital
  • General Instructions related to Reserves and Surplus
  • GI General Instructions related to Long Term Borrowings
  • General Instructions related to Long Term Provision
  • General Instructions related to Short Term Borrowings
  • General Instructions related to Other Current Liabilities
  • Balance sheet format
  • Tangible assets
  • Intangible Assets
  • Non Current Invt
  • Other NCA
  • Long term LA
  • Inventories
  • Trade Receivables
  • Cash and CE
  • Cont liab and commitment
  • Short term LA
  • PL Format
  • GI PL

 

“Analysis of Financial Statements – Ratios

  • Introduction to Ratio Analysis (Talking Head)
  • Classification of Ratio (Talking Head)
  • Introduction to Liquidity Ratio (Talking Head)
  • Classification of Liquidity Ratio (Talking Head)
  • Current Ratio (Talking Head)
  • Quick Ratio (Talking Head)
  • Ideal Current Ratio and Quick Ratio (Talking Head)
  • Absolute liquidity Ratio (Talking Head)
  • Basic Defense interval Ratio (Talking Head)
  • Capital Structure Ratios (Talking Head )
  • Turn over Ratio (Talking Head )
  • Inventory Turn over Ratio (Talking Head )
  • Debtors Turn over Ratio (Talking Head)
  • Creditors Turn over Ratio (Talking Head)
  • Inventory Holding Period (Talking Head)
  • Debtors Collection Period (Talking Head)
  • Creditors Payment Period (Talking Head)
  • Case Study 1 Ratio Analysis (Talking Head)
  • Debt Service Coverage Ratio (Talking Head)
  • Interest Coverage Ratio (Talking Head)
  • Preference Dividend Coverage Ratio (Talking Head)
  • Capital Gearing Ratio (Talking Head)
  • Profitability Ratio (Talking Head)
  • General Profitability Ratio (Talking Head)
  • Return on Investment Ratios (Talking Head)
  • Various Ratio for Equity Share holders (Talking Head)
  • Market Value Ratios (Talking Head)
  • Summary and limitation of Ratio Analysis (Talking Head)

 

“Fund Flow Analysis

  • Introduction to Fund Flow Analysis (Talking Head)
  • Importance of Fund Flow Analysis (Talking Head)
  • Fund Flow Through some Numbers (Talking Head)
  • Fund Flow Through Digram (Talking Head)
  • How to identify long term Sources and Uses (Talking Head)
  • Example of Long Term Source And Uses (Talking Head)
  • Standard Format of Fund Flow Statement (Talking Head)
  • Fund Flow Analysis Case Study
  • Fund Flow Statement Analysis of Real Case

 

“Project Appraisal / Term Loan Appraisal

  • Introduction to Term Loan Appraisal
  • What is TEV Study?
  • Technical Viability of Project
  • Financial Viability of Project
  • Economic Viability of Project
  • Commercial Viability of Project
  • Managerial aspects of Project
  • Compliance aspects of Project
  • Cost of Project and Means of Finance under Term Loan Appraisal
  • Land Cost and related inputs under cost of Project – Term Loan Appraisal
  • Building Cost and related inputs under cost of Project -Term Loan Appraisal
  • Plant and Machinery Cost and related inputs under cost of Project -Term Loan App
  • Technical Know how and related inputs under cost of Project -Term Loan Appraisal
  • Preliminary Expenses and related inputs under cost of Project -Term Loan Apprais
  • Pre-operative Expenses and related inputs under cost of Project -Term Loan Appra
  • Provision for Contingencies and related inputs under cost of Project -Term Loan
  • Working Capital Margin and related inputs under cost of Project -Term Loan Appra
  • General aspects related to estimation of Cost of Project – Term Loan Appraisal
  • Introduction of Sources of Finance – Term Loan Appraisal
  • Share Capital as source of Finance – Term Loan Appraisal
  • Internal Accruals as source of Finance – Term Loan Appraisal
  • Subsidies as source of Finance – Term Loan Appraisal
  • Debenture as source of Finance – Term Loan Appraisal
  • Term Loan as source of Finance – Term Loan Appraisal
  • Unsecured Loans as source of Finance – Term Loan Appraisal
  • Project Implementation Schedule
  • Production Factors – Term Loan Appraisal
  • Manufacturing Process – Term Loan Appraisal
  • Other Production Factors – Term Loan Appraisal
  • Analysis of DSCR (Gross Average & Net Average)
  • Break Even Analysis in Term Loan Appraisal
  • Break Even Analysis Case 1 in Term Loan Appraisal
  • Sensitivity Analysis in Term Loan Appraisal
  • Sensitivity Analysis Sales Drop Testing Case 1 in Term Loan Appraisal
  • Sensitivity Analysis Variable Cost Increase Testing Case 2 in Term Loan Appraisa
  • Sensitivity Analysis Material Cost Increase Testing Case 3 in Term Loan Appraisa
  • Sensitivity Analysis DSCR Testing Case 4 in Term Loan Appraisal
  • Payback period – Talking Head
  • PayBack Period Case Study 1 – Taking Head
  • Accounting Rate of Return (Talking Head)
  • Accounting Rate of Return (PPT Based)
  • Introduction to Time Value of Money
  • Concepts Related To Time Value Of Money (Talking Head)
  • Future Value of Single Cash Flow (Simple Interest & Compound Interest)
  • Compound Value and Interest (Talking Head)
  • Present Value Formula
  • Case 1 Present Value (Talking Head)
  • Introduction to NPV (Talking Head)
  • Case Study 1 NPV (Talking Head)
  • Profitability Index Method (Talking Head)
  • Case Study 1 Profitability Index (Talking Head)
  • Introduction to Internal Rate of Return (Talking Head)
  • How to find IRR (Talking Head)
  • Case Study 1 IRR (Talking Head)

 

“Working Capital Assessment

  • Introduction to Working Capital Management (Talking Head)
  • Working Capital Introduction (Talking Head)
  • Importance of Adequate Working Capital (Talking Head)
  • Optimum Working capital (Talking Head)
  • Working Capital Cycle (Talking Head)
  • Holding Period Computation (Talking Head)
  • Working Capital Loans
  • Working Capital Cycle
  • Tandon Committee Recommendations on Working Capital Assessment
  • Review of Assessed Bank Finance
  • Working Capital Cycle Explanation
  • Working Capital Cycle Analysis
  • Assessment of CC Book Debts
  • Assessment of Letter of Credit Limit

 

“Non Fund Based Credit Facilities

  • What and Why of Non Fund Based Credit Facilities?
  • Letter of Credit
  • Documents involved in Letter of Credit
  • Types of Letter of Credit
  • General aspects related to LC
  • Assessment of Letter of Credit
  • What is Bank Guarantee?
  • Types of Bank Guarantee
  • Bid Bond Guarantee
  • Advance Payment Guarantee
  • Appraisal and Assessement o BG Limits
  • What is Bid Bond Guarantee?
  • Maintenance bond / guarantee
  • What is Retention Money Guarantee?
  • What is Advance payment Guarantee?