CSBS BAI Course Catalog

Financial Accounting

Financial Accounting: GAAP and Asset Recognition 120 minutes This course, intended for commercial lenders and branch managers, addresses the basics of Generally Accepted Accounting Principles (GAAP), when and how much revenue or expenses are recognized on the income state ment, and how accounting methods relate to major current and noncurrent assets on the balance sheet. 150 minutes This course, intended for all credit analysts and loan personnel, especially trainees, commercial lenders, and branch managers, will help you to recognize the basics of Generally Accepted Accounting Principles (GAAP), when and how to account for the major current and long-term liabilities on the balance sheet, how to account for changes in stockholders' (owners') equity, and the limitations of a financial statement. 120 minutes This course, intended for all credit analysts and loan personnel, especially trainees, commercial lenders, and branch managers, examines the differences between cash-based and accrual-based accounting, how to make adjusting and closing entries to accounts, the income statement and the balance sheet, and what comprises the accountant's opinion letter and footnotes to the financial statements. 120 minutes As a lender, you use financial statements to gauge a company's creditworthiness and its ability to repay a loan. In this course, intended for trainees, commercial lenders, and branch managers, you will learn how to recognize the role of accounting in business, determine the general framework of the accounting process, demonstrate the basic accounting equation and expand that equation, and identify the importance of internal control. Financial Accounting: GAAP, Liabilities and Stockholders' Equity Financial Accounting: The Basic Financial Statements Financial Accounting: Understanding the Accounting Cycle Flood Determinations and Notification 5 minutes This course provides an overview of flood determination and notification requirements under the Flood Disaster Protection Act. 20 minutes Intended for lending staff, this course provides an overview of the Flood Disaster Protection Act. The course covers the purpose of the FDPA and compliance considerations, as well as special situations, fees, and violations. 30 minutes This course, recommended for commercial lending personnel, covers the Flood Disaster Protection Act rules, coverage, and exclusions. 30 minutes This course, recommended for loan servicing personnel, is an overview of the FDPA and covers the following topics: the purpose of the FDPA, how to comply with the FDPA, special situations, fees, and violation penalties. Flood Disaster Protection Act (FDPA) Compliance Flood Insurance for Commercial Lenders Flood Insurance for Loan Servicers Flood Disaster Protection Act

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