On Demand Webinar

Advanced Cash Flow Analysis

Webinar Details $219

  • Rated:
  • Webinar Length: 100 Minutes
  • Guest Speaker:   David Osburn
  • Topic:   Taxation and Accounting
  • Credit:   CPE 2.0
All Access Membership

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

Major Topics:

•    Business (EBITDA) & Personal Cash Flow Analyses
•    Global Cash Flow: Combining the Business and Personal Cash Flows
•    Statement of Cash Flows, UCA Cash Flow, Cash Basis Cash Flow, Fixed-Charge Coverage, and Free Cash Flow
•    Cash Flow Projections and Sensitivity Analysis
•    CRE Cash Flow Analysis including Investment Models

Designed For:

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

Learning Objectives:

•    Business (EBITDA) & Personal Cash Flow Analyses 
•    Global Cash Flow: Combining the Business and Personal Cash Flows
•    Statement of Cash Flows, UCA Cash Flow, Cash Basis Cash Flow, Fixed-Charge Coverage, and Free Cash Flow

  1. Introduction
  2. EBITDA (Traditional Cash Flow) 00:07:08
  3. Snider Corporation 00:22:01
  4. Income Statement 00:29:49
  5. Source Document 00:30:11
  6. Personal Cash Flow (Business owner/Guarantor) 00:46:06
  7. Global Cash Flow 00:52:57
  8. Uniform Credit Analysis Cash Flow (UCA) 00:54:21
  9. The Simpson Co. Statement of Cash Flows 00:56:00
  10. Sample Contractor - Balance Sheet - Actual 00:56:28
  11. Sample Contractor - Income Statement - Actual 00:58:11
  12. Sample Contractor - Income Statement - Actual and & 00:59:50
  13. Sample Contractor - UCA Cash Flow 01:00:05
  14. Sample Contractor - Ratios 01:12:26
  15. Other Cash Flow Models - Cash Basis Cash Flow 0:13:29
  16. Other Cash Flow Models - Fixed-Charge Coverage Ratio/Free Cash Flow 01:19:01
  17. Other Cash Flow Models - Cash Basis Cash Flow 01:22:17
  18. Other Cash Flow Models  - Commercial Real Estate 01:25:20
  19.  Miscellaneous Cash Flow Analysis 00:27:33
  20. Exhibit #1 01:27:50
  21. Exhibit #2 01:33:33
  22. Exhibit #3 01:38:02
  23. Conclusion 01:42:37
  24. Presentation Closing 00:47:11
  • Amortization 00:13:54
  • C Corporation 00:12:37
  • Debt Coverage Ratio (DCR) 00:15:58, 00:38:59
  • EBITDA 00:07:16, 00:08:48, 00:30:04
  • Income Statement 00:29:52, 00:
  • Limited Liability Company (LLC) 00:12:42, 00:40:49
  • Personal Cash Flow Statement 00:46:07
  • S Corporation 00:12:40, 00:40:49
  • Uniform Credit Analysis Cash Flow (UCA) 00:54:47 

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.

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. (investinganswers.com)

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. (investinganswers.com)

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.

C Corporations : 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.

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.

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.

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.

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.


Guest Speaker

  • David L. Osburn, MBA

CPE Credit

Continuing Professional Education

Aurora Training Advantage is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

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You must answer all questions during the webinar, view the recording completely and pass the test at the end with 70% correct answers to receive CPE credit.