The course objective is to provide the skills needed to effectively assess a commercial borrower's ability to repay loans by identifying the reasons why businesses need to borrow; structure a commercial loan properly; define the legal structures available to a business; analyze income statements, balance sheets, cash budgets, pro forma statements, and personal financial statements; calculate key financial ratios and use them to compare a company's performance with that of the company's industry; identify and construct cash flow statements and analysis; and develop a global cash flow and global debt service coverage for a business.