Financial Accounting for Lenders explores fundamental accrual accounting and cash flow concepts from a lender’s perspective. It is ideal for anyone seeking to build their knowledge of business financial statements from the ground up. , This comprehensive seven-module eLearning course explores the components of a complete set of financial statements, examines the ways in which a business’s operating cycle is represented in its financial statements, and explains how to use the statement of cash flows—as well as cash-tracing techniques—to identify cash sources and uses as a basis for cash flow analysis.