Live Webinar

Basic Cash Flow Management

Webinar Details $219

  • Webinar Date: April 3, 2023
  • Webinar Time: 12:00pm - 1:40pm EDT   live
  • Webinar Length: 100 Minutes
  • Guest Speaker:   Chuck Borek
  • Topic:   Taxation and Accounting
  • Credit:   CPE 2.0, ATATX 1.5
All Access Membership

Cash, as they say, is king. Profitability alone does not end=sure the survival of a business; many profitable businesses fail every year due to insufficient cash flow management. This webinar will introduce you to the basic concepts and methods involved in cash flow management and provide you with some tools for implementing a reasonable cash management program. 

Learning Objectives:

  • The difference between cash flow and profitability
  • Tax: the cost of cash flow
  • Operating capital vs. working capital 
  • Determining “free cash flow”
  • Purpose and methods of cash management
  • Mining the Cash Flow Statement for information

Level: basic
Format: Live webcast
Instructional Method: Group: Internet-based
NASBA Field of Study: Accounting 
Program Prerequisites: None
Advance Preparation: None

  1. Introduction
  2. Basic Cash Flow Analysis: Personal, Business, and Real Estate 00:05:22
  3. Who Uses Cash Flow Analysis? 00:09:29
  4. EBITDA (Traditional Cash Flow) 00:17:08
  5. Personal Cash Flow (Business Owner/Guarantor) 00:26:26
  6. Global Cash Flow 00:33:57
  7. Uniform Credit Analysis Cash Flow (UCA) 00:38:09
  8. Statement of Cash Flows Example 00:40:17
  9. Statement of Cash Flows Example - Page 1 -Balance Sheet Actual 00:40:50
  10. Statement of Cash Flows Example - Page 2 - Income Statement Actual 00:42:48
  11. Statement of Cash Flows Example - Page 3 - Income Statement Actual and % 00:43:20
  12. Statement of Cash Flows Example - Page 4 UCA Cash Flow 00:43:22
  13. Statement of Cash Flows Example - Page 5 - Ratios 00:54:09
  14. Contractor Financial Analysis Example 01:55:26
  15. How to Calculate a Z Score 00:55:28
  16. Bankruptcy Predictor 00:57:07
  17. Other Cash Flow Models 01:03:59
  18. Fixed Charge Coverage (FCC) Ratio 01:10:28
  19. Commercial Real Estate 01:17:00
  20. Miscellaneous Cash Flow Analyses 01:24:59
  21. Exhibit #1 01:25:19
  22. Exhibit #2  01:29:29
  23. Exhibit #3 01:35:50
  24. Conclusion 01:40:27
  25. Presentation Closing 01:41:52
  • Amortization 00:17:54
  • Balance sheet (BS) 00:42:45, 00:54:30
  • Cash Basis Cash Flow 00:07:41, 01:01:04, 01:11:25
  • Cash flow (CF) 00:01:30, 00:06:30, 00:26:35, 00:40:14
  • C Corporation 00:21:58
  • Debt Coverage Ratio (DCR) 00:19:34, 01:06:59
  • EBITDA 00:06:44, 00:11:43, 00:17:17, 00:39:18
  • Fixed Charge Coverage (FCCR) 00:07:44, 01:10:30
  • Free Cash Flow (FCF) 00:08:56, 01:14:28
  • Global Cash Flow 00:34:02
  • Income Statement 00:42:50, 00:54:30
  • Limited liability company (LLC) 00:11:28, 00:21:59, 01:11:31
  • Personal Cash Flow Statement 
  • S Corporation 00:11:28, 00:22:02
  • Uniform Credit Analysis Cash Flow (UCA) 00:07:54, 00:35:59, 00:43:36
  • Z-Score 00:08:11, 00:54:16, 00:55:28

Amortization: An accounting term that refers to the process of allocating the cost of an intangible asset over a period of time. It also refers to the repayment of loan principal over time. (

Balance Sheet (BS): A financial report that summarizes a company's assets (what it owns), liabilities (what it owes) and owner or shareholder equity at a given time.

C Corporation: A C corporation, under United States federal income tax law, refers to any corporation that is taxed separately from its owners. A C corporation is distinguished from an S corporation, which generally is not taxed separately. Most major companies are treated as C corporations for U.S. federal income tax purposes.

Cash Basis Cash Flow: Cash accounting reflects business transactions on a company's financial statements when the cash flows into or out of the business.

Cash flow (CF): The revenue or expense expected to be generated through business activities (sales, manufacturing, etc.) over a period of time.

Debt Coverage Ratio (DCR): The debt service coverage ratio, also known as "debt coverage ratio", is the ratio of operating income available to debt servicing for interest, principal and lease payments. It is a popular benchmark used in the measurement of an entity's ability to produce enough cash to cover its debt payments.

EBITDA: EBITDA stands for Earnings Before Interest, Taxes, Depreciation, and Amortization and is a metric used to evaluate a company's operating performance. It can be seen as a proxy for cash flow.

Fixed Charge Coverage (FCCR): The fixed-charge coverage ratio (FCCR) measures a firm's ability to cover its fixed charges, such as debt payments, interest expense, and equipment lease expense. It shows how well a company's earnings can cover its fixed expenses. Banks will often look at this ratio when evaluating whether to lend money to a business.

Free Cash Flow (FCF): Free cash flow (FCF) is the cash a company generates after taking into consideration cash outflows that support its operations and maintain its capital assets. In other words, free cash flow is the cash left over after a company pays for its operating expenses and capital expenditures

Global Cash Flow: Global Cash Flow analysis is used by financial institutions to assess the combined cash flow of a group of people and/or entities to get a global picture of their ability to service the proposed debt. Global cash flow should include all of an owner's business and personal income/salary, debt and other financial obligations, and liquidity. On the business side, cash flow is fairly straightforward: net income. + depreciation/amortization and interest. – dividends/distributions.

Income Statement: One of the three primary financial statements used to assess a company's performance and financial position (the two others being the balance sheet and the cash flow statement). The income statement summarizes the revenues and expenses generated by the company over the entire reporting period. (

Limited Liability Company (LLC): An LLC is a corporate structure where members cannot be held accountable for the company’s debts or liabilities. This can shield business owners from losing their entire life savings if, for example, someone were to sue the company. Can be a single member (much like a sole proprietor) or a multi-member. It shares certain traits of both corporations as well as partnerships or sole proprietorships. It is not a corporation.

Personal Cash Flow Statement: The personal cash flow statement measures your cash inflows (money you earn) and your cash outflows (money you spend) to determine if you have a positive or negative net cash flow.

S Corporation: An S corporation, for United States federal income tax, is a closely held corporation that makes a valid election to be taxed under Subchapter S of Chapter 1 of the Internal Revenue Code. In general, S corporations do not pay any income taxes.

Uniform Credit Analysis Cash Flow (UCA): The Uniform Credit Analysis, or UCA Cash Flow, is designed to help you identify where the business's cash is going and how it is being used.

Z-Score: The Z-score formula for predicting bankruptcy was published in 1968 by Edward I. Altman, who was, at the time, an Assistant Professor of Finance at New York University. The formula may be used to predict the probability that a firm will go into bankruptcy within two years.

Guest Speaker

  • Chuck Borek