This module outlines what is covered on the CBA Exam.  Material covered includes Financial Statements:  Balance Sheet, Income Statement, Statement of Retained Earnings, Statement of Cash Flows; Accountant’s Opinions:  Unqualified, Qualified, Disclaimer, Adverse and Compilation; Common-size Analysis, Ratios, Out of Court Settlements, Bankruptcy Acts, including Chapter 7 Liquidation Priorities.  There is no quiz for this module.

Speaker Bio:

James A. McIntyre, CCE is President of McIntyre Enterprises, LTD., a firm specializing in financial education, training programs and credit consulting. Mr. McIntyre formerly taught Fundamentals of Credit and Advanced Credit Analysis at North Hennepin Community College and is a member of NHCC Business School Accreditation and Advisory Committee. In addition, Mr. McIntyre currently teaches the NACM Credit Administration program for NACM North Central. He served as Chairman of the Board of the National Association of Credit Management from May 1996 through May 1997. Mr. McIntyre was awarded the Alice M. H. McGregor Award of Exceptional Achievement from NACM at the 1999 Credit Congress, and was the 2000 NACM/Robert Half Finance & Accountemps Co-Instructor of the Year.  Mr. McIntyre was elected NACM Instructor of the Year in 2001.