This tutorial introduces the concept of credit analysis and sets out the details of a structured approach that will help credit analysts and other interest parties to extract meaningful information from the key sources of financial data and information – the balance sheet, the income statement, and the statement of cash flows.

On completion of this tutorial, you will be able to:
- Define the process of credit analysis and recognize what it is used for
- Identify the basic structure of the main financial statements and how they interact with each other
- Recognize some of the potential issues and pitfalls associated with the use of financial statements, including differing international accounting standards and the flexibility afforded to company accounting policies

Topic 1: Overview of Credit Analysis
Topic 2: Basics of Financial Statements
Topic 3: Using Financial Statements