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Moody's Accounting for Credit Professionals


What You Will Learn

The following topics are covered in the course:

  • Cash versus accrual accounting
  • Benefits of accrual financial statements
  • The distinct borrowing needs related to different assets
  • Construction of common asset, liability, equity, and income statement accounts within the context of capital investment and operating cycles
  • Determining client borrowing needs based on financial statement data
  • Inferring credit implications from financial statement data

Course Outline

  • Module 1: Introduction to Accrual Accounting
  • Module 2: The Asset Conversion Cycle
  • Module 3: The Capital Investment Cycle
  • Module 4: The Operating Cycle
  • Module 5: Liabilities
  • Module 6: Financial Reporting
Approximate Hours of Study**
Hours of Study 12 - 16 hours

** In order to provide some guidance to course participants as to the length of time it will take to be sufficiently prepared to write the final examination, CSI has prepared this estimate of the number of hours an average participant could possibly expect to spend studying for a course. Please note that these are only recommended hours of study developed based on research and our course content, however, this does not mean that some students with exceptional backgrounds would not take less time than recommended or that students with no background at all in finance or economics would not take longer than the maximum.

How you'll learn

The program is composed 6 modules representing the topics of study. Each module consists of:

  • A diagnostic test to help you identify areas where you should focus your studies
  • Several interactive lessons, each estimated to take 20 to 30 minutes. Each lesson ends with a quiz to help reinforce the concepts reviewed in the lesson.
  • An end of module online exam to test your mastery of the principles in the module.
Number of Tests Six module exams
Test Format Online
Test Length 30 minutes each
Question Format Multiple choice
Questions per Test Varies (12 -16)
Attempts Allowed Per Test 2
Passing Grade 70% per module
Assignments none
Enrolment Period 1Year

There are no Continuing Education credits associated with this course.