Specialized Topics

Special Topics Bundle

Learn how to analyze financial statements in order to assess a company’s creditworthiness.

(7 courses, excludes Accounting and Financial Statements Refresher)
Register for this bundle

Member: $699
Non-member: $1,259

Estimated Completion Time:

3 - 4 Hours

Register for this bundle

Financial Statement Analysis Bundle

Learn how to analyze financial statements in order to assess a company’s creditworthiness.

(3 courses, Balance Sheet Analysis, Income Statement Analysis, Combined Balance Sheet and Income Statement Analysis)
Register for this bundle

Member: $499
Non-member: $899

Estimated Completion Time:

3 - 4 Hours

Register for this bundle
Lending to small businesses spanning different industries, geographies, and situations requires years of training and experience. There’s no better way for commercial bankers to get started or sharpen their existing skills than by enrolling in RMA’s Small Business-Lending Decision Process courses.

Accounting and Financial Statements Refresher

Learn how to analyze financial statements in order to assess a company’s creditworthiness.

Re-examine basic accounting principles, the format, and content of financial statements prepared in conformance with generally accepted accounting principles.

X Close

Upon completion of this course, learners will be able to:  

  • Explain how key accounting principles and concepts govern the construction of financial statements
  • Identify the format and content of financial information presented in the four basic financial statements
  • Identify common disclosures included in the footnotes to the financial statements
  • Explain how transactions have a dual effect on the accounting equation
  • Explain the relationship between the matching principle and adjusting process
  • Identify and describe the nine steps of the accounting cycle
X Close

Member: $249
Non-member: $449

Estimated Completion Time:

3.5 Hours

Register for this course individually

Accounting and Ratio Analysis

Learn how to analyze financial statements in order to assess a company’s creditworthiness.

Learn how to analyze financial statements in order to assess a company’s creditworthiness.

COURSE DETAILS 🡢

X Close

Overview
In your role as a banker, you need to analyze financial statements. This course will prepare you to know how to analyze financials and not just know about the process.

Through this course, you will analyze the financial statements of a small business. Along the way, you will discover how the income statement and balance sheet relate to each other; follow the money invested, spent, and earned as it impacts the accounting equation; and explore the difference between cash-basis and accrual accounting. Finally, you will conduct a “bottom line” analysis of the company to assess the company’s continued ability to perform and repay bank debt.

Since early-career bankers have a wide range of financial backgrounds and everyone learns at their own pace, we estimate that it will take between three and a half and five hours to complete the course. You will have opportunities to advance through the course following the pathway that best meets your needs.

Who will benefit?
Bankers who need an introduction to accounting and ratio analysis will benefit from this course.

You will:

  • Describe the general characteristics and format of the income statement and the balance sheet.
  • Explain the meaning of the accounting equation.
  • Describe the effect of simple business transactions on the accounting equation.
  • Describe examples of accrual accounting’s revenue recognition and matching principles.
  • Explain the difference between accrual and cash methods of accounting.
  • Identify and describe three major categories of expense typically included on the income statement.
  • Accurately calculate financial ratios that measure growth, profitability, liquidity, activity, leverage, and debt service coverage.
  • Interpret the financial ratios to identify borrowing strengths and weaknesses of a case study example.

Prerequisites
This course has no prerequisites.

Resources

This commercial lending training course contains all necessary resources, including sample financial documents. You can save these resources to your desktop and/or print them.

Assessment
Throughout the course, you will receive feedback as you analyze the financial statements of a small business. This feedback will help you reflect on your understanding and build the confidence to transfer essential skills to the workplace. After you have completed this course, you will take an assessment that will measure mastery of the material.

X Close

Member: $299
Non-member: $539

Estimated Completion Time:

3.5 to 5 Hours

Register for this course individually

The Business of Commercial Banking

Learn how to analyze and evaluate your borrower’s market condition and management experience.

Learn how commercial banking works with an understanding of the basics.

X Close

Course Overview
This course sets the stage for those who are unfamiliar with the commercial banking function. Through a combination of infographics, micro-learning, and targeted modules written by bankers, you will explore how commercial banking works. We estimate it will take one hour to complete the course.

Who will benefit?
Anyone who works in a bank or is exploring a career in banking will benefit from this course.

You will:

  • Understand the history of banking.
  • Learn how the bank makes money.
  • Realize the risks to a bank’s ability to make money.
  • Gain insight into common commercial loan products.
  • Assess the impact of regulation, supervision, and bank examinations.
  • Know the 5 Cs of credit.

Prerequisites
This course has no prerequisites.

Resources

This commercial banking training course contains all necessary resources.

Assessment
There are no assessments associated with this course.  

X Close

Member: $125
Non-member: $225

Estimated Completion Time:

1 Hour

Register for this course individually

Ethics and Decision Making

Develop a strong ethical foundation in decision making as a professional banker.

Develop the skills to evaluate the strength of a balance sheet through liquidity analysis.

X Close

Course Overview
Every banker’s performance must meet the highest ethical standard, ensuring that the trust customers place in your bank is well-founded. Sometimes ethical situations can seem very clear. At other times, a matter may seem trivial, but if not handled properly, can lead to serious consequences. The best way to develop a strong ethical underpinning in any banker’s professional practice is through rehearsing ways of thinking and responding to a variety of situations.

Through this course, you will encounter nine stories or episodes. Each story illustrates one of RMA’s Principles of Ethical Conduct which are “rules of reason” created jointly by RMA’s Operational Risk and Enterprise Risk Management councils.

As each story unfolds, you will make decisions, reflect on the thinking behind your decisions, and explore the possible consequences of your choices. We estimate it will take approximately one hour to complete the course.

  • Episode One: The Test (Act with integrity.)
  • Episode Two: The SAR (Report wrongdoing.)
  • Episode Three: The Jackpot (Be dedicated to stakeholders.)
  • Episode Four: The Apartment (Avoid conflicts of interest and the appearance of impropriety.)
  • Episode Five: The Bonus (Report information accurately.)
  • Episode Six: The Post (Maintain confidentiality.)
  • Episode Seven: The Lead (Compete fairly and honestly.)
  • Episode Eight: The Interview (Promote inclusion in the workplace.)
  • Episode Nine: The Friends (When in doubt, seek counsel.)

Who will benefit?
This course is appropriate for all bankers.

You will:

  • Have a more nuanced understanding of the impact of everyday decisions.
  • Exercise professional judgement when considering the ethical ramifications of decision making.
  • Have the tools to promote honest conduct, fair dealing, proper handling of conflicts of interest, full disclosure and compliance, and the protection of institutions’ legitimate business interests.

Prerequisites
This course has no prerequisites.

Resources

This commercial banking training course contains all necessary resources and can be used on any device.

Assessment
A scored knowledge check is available after all nine episodes are completed.

X Close

Member: $0
Non-member: $225

Estimated Completion Time:

1 Hour

Register for this course individually

Borrower Analysis: Qualitative Factors

Learn how to analyze and evaluate your borrower’s market condition and management experience.

Learn how to apply income statement measures to analyze the profitability of a company.

X Close

Course Overview
This course will prepare you to develop a company overview, assess business strategy, and evaluate management adequacy. Using a case file, targeted lessons, job aids, and micro-modules, the course walks you through the following:

  • Apply the Porter model to analyze the competitive forces in an industry and gauge the degree of difficulty a company may have in seeking to compete successfully in its industry.
  • Assess the impact economic cycles and conditions can have on a business.
  • Study the financial behavior of industries, products, and companies through their life cycles.
  • Determine related financing needs based on a review of the relationship between a company’s industry, business, and product life cycles and its operating and asset acquisition cycles.
  • Develop a company overview, assess business strategy, and evaluate management adequacy.

The course is estimated to take between four and six hours to complete. You will have opportunities to advance through the course following the pathway that best meets your needs.

Who will benefit?
Anyone who participates in the analysis or evaluation of the borrower’s market conditions and management experience using qualitative factors will benefit from this course.

You will:

  • Interpret key success elements in the company’s industry.
  • Explain cycles that influence the company’s viability (economic cycle, industry, company, and product lifecycles) and interpret their effect on company asset acquisition and operating cycles.
  • Explain and interpret the impact of key industry and other external (industry structure and environmental, regulatory, international and political) factors.
  • Prepare a company overview of products, services, customers, suppliers, facilities, management organization, ownership, and history.
  • Appraise the company’s likelihood of success, considering prior risk mitigation, competitive advantages, management qualifications, and effectiveness of business strategies.
  • Appraise depth and breadth of management skill, experience, and organization.

Prerequisites
There is no prerequisite for this course. However, you are encouraged to complete The Business of Commercial Banking and Ethics in Decision Making before taking this course in order to better understand the industry and ensure an awareness of the ethical considerations fundamental to your work as a banker.

Resources
This commercial lending training course contains all necessary resources, including job aids. You can save these resources and/or print them.

Assessment
Throughout the course, you have ample opportunity to receive feedback to your responses to questions related to the simulation. This feedback serves to encourage you to reflect on your learning and build your confidence in applying the concepts presented. At the conclusion of the course, you will take a scored mastery assessment.

X Close

Member: $299
Non-member: $539

Estimated Completion Time:

4 to 6 Hours

Register for this course individually

Balance Sheet Analysis

Develop the skills to evaluate the strength of a balance sheet through liquidity analysis.

X Close

Overview
Lorem ipsum dolor sit amet, consectetur adipiscing elit. Proin in orci sit amet lectus bibendum tincidunt. Fusce fermentum, purus ut fringilla fermentum, mauris risus pulvinar libero, vel suscipit massa dui at sapien. Praesent sit amet condimentum ligula, vel porttitor velit. Integer quis elit a lorem aliquet consectetur. Suspendisse sed lobortis eros. Duis vitae sapien sed mauris ullamcorper maximus. Integer iaculis mi nec nunc feugiat feugiat. Curabitur ac elit augue.

Morbi malesuada elementum ex, vel fringilla elit molestie nec. In congue nulla a sapien aliquet, in fringilla sapien mattis. Proin placerat diam lorem, ut volutpat tortor luctus eget. Pellentesque euismod in ipsum nec tincidunt. Phasellus lacinia risus a volutpat dignissim. Vivamus et tortor purus. Aliquam ipsum quam, molestie quis posuere sit amet, semper ac mi. Integer vestibulum in lacus vitae posuere. In hac habitasse platea dictumst.

Mauris mollis libero at nisi efficitur, non dignissim metus sollicitudin. Duis semper massa est, quis rhoncus sapien aliquet a. Morbi elementum iaculis luctus. Donec in sem lectus. Nulla tempor justo urna, vitae maximus erat ornare id. Suspendisse eget faucibus erat, ac sollicitudin diam. Nam non nibh ac dui efficitur sodales. Curabitur mattis faucibus quam, ut gravida purus tristique a. Ut rutrum facilisis semper. Etiam ac pharetra lectus. Integer vitae pellentesque augue. Curabitur felis purus, maximus eget mollis ac, fringilla vitae nisl. Donec ullamcorper magna sit amet dui fringilla, vulputate lacinia est eleifend. Morbi vitae hendrerit enim. Nulla lacinia eros erat, at dignissim urna aliquet ac.

X Close

Member: $199
Non-member: $399

Estimated Completion Time:

2 to 3 Hours

Income Statement Analysis

Learn how to apply income statement measures to analyze the profitability of a company.

X Close

Overview
Lorem ipsum dolor sit amet, consectetur adipiscing elit. Proin in orci sit amet lectus bibendum tincidunt. Fusce fermentum, purus ut fringilla fermentum, mauris risus pulvinar libero, vel suscipit massa dui at sapien. Praesent sit amet condimentum ligula, vel porttitor velit. Integer quis elit a lorem aliquet consectetur. Suspendisse sed lobortis eros. Duis vitae sapien sed mauris ullamcorper maximus. Integer iaculis mi nec nunc feugiat feugiat. Curabitur ac elit augue.

Morbi malesuada elementum ex, vel fringilla elit molestie nec. In congue nulla a sapien aliquet, in fringilla sapien mattis. Proin placerat diam lorem, ut volutpat tortor luctus eget. Pellentesque euismod in ipsum nec tincidunt. Phasellus lacinia risus a volutpat dignissim. Vivamus et tortor purus. Aliquam ipsum quam, molestie quis posuere sit amet, semper ac mi. Integer vestibulum in lacus vitae posuere. In hac habitasse platea dictumst.

Mauris mollis libero at nisi efficitur, non dignissim metus sollicitudin. Duis semper massa est, quis rhoncus sapien aliquet a. Morbi elementum iaculis luctus. Donec in sem lectus. Nulla tempor justo urna, vitae maximus erat ornare id. Suspendisse eget faucibus erat, ac sollicitudin diam. Nam non nibh ac dui efficitur sodales. Curabitur mattis faucibus quam, ut gravida purus tristique a. Ut rutrum facilisis semper. Etiam ac pharetra lectus. Integer vitae pellentesque augue. Curabitur felis purus, maximus eget mollis ac, fringilla vitae nisl. Donec ullamcorper magna sit amet dui fringilla, vulputate lacinia est eleifend. Morbi vitae hendrerit enim. Nulla lacinia eros erat, at dignissim urna aliquet ac.

X Close

Member: $199
Non-member: $399

Estimated Completion Time:

2 to 3 Hours

Combined Balance Sheet and Income Statement Analysis

Learn how to interpret repayment risks through analyzing a company’s balance sheet and income statement.

X Close

Course Overview
Combined Balance Sheet and Income Statement Analysis will prepare you to interpret repayment risks suggested by the company’s historical financial performance and financial condition, applying balance sheet and income statement measures to analyze liquidity, leverage, profitability, financial productivity, and efficiency.

This course uses a combination of storytelling, application challenges, microlearning, cases, and job aids to build your confidence in your ability to analyze financial productivity and financial efficiency. We estimate it will take between two and three hours to complete the course.

Who will benefit?
Bankers who are responsible for both balance sheet and income statement analysis will benefit from this course.

You will:

  • Assess a company’s financial productivity or ability to generate profit.
  • Assess a company’s financial efficiency using turnover or activity ratios that relate income statement items to balance sheet items.
  • Analyze a company’s historical measures and trends as well as conduct an industry comparison.

Prerequisites
You should be well versed in basic accounting for bankers or take RMA’s Accounting and Financial Ratios course and have completed RMA’s Balance Sheet Analysis and Income Statement Analysis courses before enrolling in Combined Balance Sheet and Income Statement Analysis.

Resources
This commercial lending training course contains all necessary resources, including sample financial documents and job aids. You can save these resources to their device and/or print them.

Assessment
Knowledge checks are used throughout the course. The knowledge checks allow you to test your progress in securing the concepts and reflect on your thinking about the questions. A scored mastery assessment is available after you complete the course.

X Close

Member: $199
Non-member: $399

Estimated Completion Time:

2 to 3 Hours

Balance Sheet Analysis

Learn how to interpret repayment risks through analyzing a company’s balance sheet and income statement.

Develop the skills to evaluate the strength of a balance sheet through liquidity analysis.

X Close

Course Overview
In your role as a commercial banker, you need to apply income statement measures to analyze the profitability of the company. Balance Sheet Analysis will prepare you to evaluate the strength of the balance sheet through liquidity, leverage and net worth analysis.

This course uses a combination of storytelling, application challenges, microlearning, and job aids to build your confidence in your ability to read and interpret balance sheets. We estimate it will take between two and three hours to complete the course.

Who will benefit?
Bankers who need to interpret balance sheets will benefit from this course.

You will:

  • Assess a company’s ability to meet its short-term obligations through liquidity analysis.
  • Calculate and interpret working capital.
  • Evaluate the results of a liquidity analysis in light of industry expectations.
  • Assess the extent to which a company has funded its assets with debt as opposed to owner’s equity through leverage analysis.
  • Compare a company’s liability structure to its asset distribution to evaluate the risk in a company’s leverage.
  • Analyze trends in the leverage of a company, including comparison with a peer composite in RMA’s Annual Statement Studies.

Prerequisites
You should be well versed in basic accounting for bankers or take RMA’s Accounting and Financial Ratios course before enrolling in Balance Sheet Analysis.

Resources
This commercial lending training course contains all necessary resources, including sample financial documents and job aids. You can save these resources to your device and/or print them.

Assessment
Knowledge checks are used throughout the course. The knowledge checks allow you to test your progress in securing the concepts and reflect on your thinking about the questions. A scored mastery assessment is available after you complete the course.

X Close

Member: $199
Non-member: $349

Estimated Completion Time:

2 to 3 Hours

Register for this course individually

Income Statement Analysis

Learn how to interpret repayment risks through analyzing a company’s balance sheet and income statement.

Learn how to apply income statement measures to analyze the profitability of a company.

X Close

Course Overview
In your role as a banker, you need to apply income statement measures to analyze the profitability of the company. Income Statement Analysis will prepare you to evaluate revenue, expense, and efficiency trends. You will also sharpen your ability to dive deeper into the numbers and ask meaningful questions.

This course uses a combination of storytelling, application challenges, microlearning, tools like RMA’s Annual Statement Studies, and job aids to build your confidence in your ability to read and interpret income statements. We estimate it will take between two and three hours to complete the course.

Who will benefit?
Bankers who need to interpret income statements will benefit from this course.

You will:

  • Determine if internal and external trends exist and interpret their significance.
  • Understand that gross profit indicates that the company’s sale of its product or service is a profitable sale.
  • Assess whether operating expenses are well managed to protect the gross profit.
  • Determine whether operating profit indicates an appropriate balance between management of cost of goods sold and operating expenses.
  • Know whether interest expense and nonoperating income/expense have been well managed to protect the company’s operating profit.
  • Understand that any profit earned is available to pay dividends and/or be retained as earnings reinvested in owners’ equity.

Prerequisites
You should be well versed in basic accounting for bankers or take RMA’s Accounting and Financial Ratios course before enrolling in Income Statement Analysis.

Resources
This commercial lending training course contains all necessary resources, including sample financial documents and job aids. You can save these resources to your device and/or print them.

Assessment
Knowledge checks are used throughout the course. The knowledge checks allow you to test your progress in securing the concepts and reflect on your thinking about the questions. A scored mastery assessment is available after you complete the course.

X Close

Member: $199
Non-member: $349

Estimated Completion Time:

2 to 3 Hours

Register for this course individually

Combined Balance Sheet & Income Statement Analysis

Learn how to interpret repayment risks through analyzing a company’s balance sheet and income statement.

Learn how to interpret repayment risks through analyzing a company’s balance sheet and income statement.

X Close

Course Overview
Combined Balance Sheet and Income Statement Analysis will prepare you to interpret repayment risks suggested by the company’s historical financial performance and financial condition, applying balance sheet and income statement measures to analyze liquidity, leverage, profitability, financial productivity, and efficiency.

This course uses a combination of storytelling, application challenges, microlearning, cases, and job aids to build your confidence in your ability to analyze financial productivity and financial efficiency. We estimate it will take between two and three hours to complete the course.

Who will benefit?
Bankers who are responsible for both balance sheet and income statement analysis will benefit from this course.

You will:

  • Assess a company’s financial productivity or ability to generate profit.
  • Assess a company’s financial efficiency using turnover or activity ratios that relate income statement items to balance sheet items.
  • Analyze a company’s historical measures and trends as well as conduct an industry comparison.

Prerequisites
You should be well versed in basic accounting for bankers or take RMA’s Accounting and Financial Ratios course and have completed RMA’s Balance Sheet Analysis and Income Statement Analysis courses before enrolling in Combined Balance Sheet and Income Statement Analysis.

Resources
This commercial lending training course contains all necessary resources, including sample financial documents and job aids. You can save these resources to your device and/or print them.

Assessment
Knowledge checks are used throughout the course. The knowledge checks allow you to test your progress in securing the concepts and reflect on your thinking about the questions. A scored mastery assessment is available after you complete the course.

X Close

Member: $199
Non-member: $349

Estimated Completion Time:

2 to 3 Hours

Register for this course individually

Non-seasonal Events and Trends

Learn how to interpret repayment risks through analyzing a company’s balance sheet and income statement.

X Close
Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse feugiat consequat eros a imperdiet. Nunc quis gravida sapien, a accumsan dui. Nullam orci dolor, blandit ac efficitur quis, varius sagittis quam. Praesent et dignissim arcu, sed aliquet velit. Maecenas velit ex, efficitur ac nibh eu, suscipit fermentum risus. Pellentesque at libero risus. Phasellus ut bibendum nisi. Sed vitae neque porttitor, molestie turpis et, eleifend ante. Ut mattis neque et metus cursus, mattis luctus nisl vestibulum.
X Close

Member: $XXX
Non-member: $XXX

Estimated Completion Time:

X to X Hours

Using Tax Returns to Analyze the Borrower

Learn how to interpret repayment risks through analyzing a company’s balance sheet and income statement.

X Close
Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse feugiat consequat eros a imperdiet. Nunc quis gravida sapien, a accumsan dui. Nullam orci dolor, blandit ac efficitur quis, varius sagittis quam. Praesent et dignissim arcu, sed aliquet velit. Maecenas velit ex, efficitur ac nibh eu, suscipit fermentum risus. Pellentesque at libero risus. Phasellus ut bibendum nisi. Sed vitae neque porttitor, molestie turpis et, eleifend ante. Ut mattis neque et metus cursus, mattis luctus nisl vestibulum.
X Close

Member: $XXX
Non-member: $XXX

Estimated Completion Time:

X to X Hours

Analyze Personal Financial Statements and Tax Returns

Learn how to interpret repayment risks through analyzing a company’s balance sheet and income statement.

X Close
Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse feugiat consequat eros a imperdiet. Nunc quis gravida sapien, a accumsan dui. Nullam orci dolor, blandit ac efficitur quis, varius sagittis quam. Praesent et dignissim arcu, sed aliquet velit. Maecenas velit ex, efficitur ac nibh eu, suscipit fermentum risus. Pellentesque at libero risus. Phasellus ut bibendum nisi. Sed vitae neque porttitor, molestie turpis et, eleifend ante. Ut mattis neque et metus cursus, mattis luctus nisl vestibulum.
X Close

Member: $XXX
Non-member: $XXX

Estimated Completion Time:

X to X Hours

Analyze Global Cash Flow

Learn how to interpret repayment risks through analyzing a company’s balance sheet and income statement.

X Close
Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse feugiat consequat eros a imperdiet. Nunc quis gravida sapien, a accumsan dui. Nullam orci dolor, blandit ac efficitur quis, varius sagittis quam. Praesent et dignissim arcu, sed aliquet velit. Maecenas velit ex, efficitur ac nibh eu, suscipit fermentum risus. Pellentesque at libero risus. Phasellus ut bibendum nisi. Sed vitae neque porttitor, molestie turpis et, eleifend ante. Ut mattis neque et metus cursus, mattis luctus nisl vestibulum.
X Close

Member: $XXX
Non-member: $XXX

Estimated Completion Time:

X to X Hours

Curriculum Pricing

Interested in enrolling in the complete curriculum? Click below or reach out to your RMA Relationship Manager to learn more about curriculum pricing.

Coming Soon

We will be adding more courses on critical commercial credit and lending topics soon. 

Click here to join our mailing list to hear about courses as they are scheduled.
© The Risk Management Association 2020