There is much more to see beyond the balance sheet.
There are many things to consider beyond what is seen on the balance sheet and before key ratios are figured to determine the real strength or weakness of the borrower. Part of the analysis should not be just about looking at the balance sheet, receivables or AR aging report but thinking about how strong the customer is as a lender. In this video our speaker, David L. Osburn, M.B.A., CCRA, reviews accounts receivable agings and collectability; allowance for doubtful accounts; accounts payable timing; and compares capital vs. operating lease.
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