Understand Profit & Loss Statements, Balance Sheets, Cash Flow, ATO, ICA & ITA Reports, and Aged Receivables & Payables Ledgers with Confidence.
This practical broker-focused course teaches you how to analyse SME financial statements, identify red flags, understand cash flow risk, interpret ATO debt, and have more credible conversations with lenders and clients.
Whether you are transitioning into commercial finance, working with SME clients, or wanting to strengthen your credit analysis capability, this course gives you the foundational financial literacy every commercial broker needs.
✔ How to identify the real story behind the numbers
✔ How to read and interpret Profit & Loss Statements
✔ How to analyse a Balance Sheet properly
✔ How lenders assess cash flow and serviceability
✔ How to interpret ATO ICA and ITA statements
✔ How to assess aged debtors and creditors
✔ How to spot risk, trends, and inconsistencies in financial reporting
✔ How to build stronger commercial finance deal narratives
✔ How to think like a commercial credit assessor
✔ How to interpret business performance beyond surface-level figures
✔ Mortgage brokers entering commercial finance
✔ Commercial brokers wanting stronger financial analysis skills
✔ Asset finance brokers working with SME clients
✔ New commercial BDMs
✔ Finance professionals wanting practical lending context
✔ Self-paced online learning
✔ Real-world SME examples
✔ Practical lender-focused analysis
✔ Approximately 4 hours total learning time
Commercial Finance Brokers Are Expected to Understand the Numbers
Many brokers are excellent relationship managers but struggle when clients send through:
Financial statements
ATO statements
Aged receivables reports
Cash flow reports
BAS liabilities
Director loan positions
Lenders assess these documents every day.
If you cannot interpret them confidently, you are relying entirely on:
the client’s explanation
the accountant’s summary
or the lender’s interpretation
That limits your ability to:
structure deals properly
identify risk early
position applications effectively
and build credibility with lenders
This course bridges that gap.
Understand:
The role financials play in commercial lending
Accrual vs cash accounting
How lenders assess serviceability, liquidity and leverage
Why profit does not equal cash
Learn how to:
Analyse revenue and margins
Understand EBITDA
Identify add-backs and normalised earnings
Assess director remuneration properly
Identify warning signs lenders focus on
Understand:
Assets, liabilities and equity
Current ratios
Debt-to-equity ratios
Net tangible assets (NTA)
ATO liabilities and related-party loans
Learn:
Why profitable businesses still fail
Operating cash flow analysis
Free cash flow
Cash conversion cycles
Debt-funded operations red flags
Understand:
Debtor days and creditor days
Concentration risk
Invoice finance eligibility
Retentions and disputed invoices
Supplier stress signals
Stop-credit risks
One of the most important modules for brokers.
Learn:
How ICA statements work
GST and PAYG liabilities
General Interest Charges (GIC)
Director Penalty Notices (DPNs)
Lockdown vs non-lockdown DPNs
ATO payment arrangements
ITA statements and income tax obligations
Learn how to:
Cross-reference all financial documents
Build stronger lender submissions
Create professional deal narratives
Identify risk proactively
Present applications more credibly
We designed this course to work both as:
a focused learning experience you can complete quickly
and an ongoing commercial finance refresher resource you can revisit throughout the year.
Whether you are entering commercial finance for the first time or strengthening your team's financial literacy capability, this course is structured to provide practical long-term value.
Standalone Course
✔ 12 months of course access
✔ All 7 modules
✔ Practical SME case studies
✔ Quizzes and learning checks
✔ ATO, ICA & ITA training
✔ Cash flow analysis
✔ Aged receivables & payables training
✔ Certificate of Completion
Resi brokers moving into commercial finance
Brokers wanting to improve financial literacy
New commercial brokers
Commercial BDM onboarding
Broker businesses training junior staff
Finance professionals working with SME clients
Brokers wanting to understand risk and credit
Add it on
Already enrolling into one of our major commercial finance courses?
You can add the Financial Statements, ATO Reports & Ledgers Simplified course for an annual access fee of just $199 when bundled with an eligible commercial finance course.
This creates a strong foundational understanding of SME financial analysis alongside your specialist lending education, helping brokers build greater confidence when working with real commercial transactions.
Unlike generic accounting courses, this course is:
lender-focused
broker-focused
practical
commercially contextualised
Throughout the course, you follow one fictional business:
You Can Do It Pty Ltd
This allows you to:
connect the financial statements together
understand how the numbers interact
and see how lenders interpret the full financial story
You will also work through:
distressed business scenarios
deteriorating cash flow examples
ATO debt situations
debtor ledger problems
and real commercial lending risks
Strong commercial brokers are not just document collectors.
They:
identify risk before credit does
explain lender concerns proactively
structure deals more effectively
and build long-term trust with clients and lenders
Understanding financial statements helps you:
ask better questions
understand serviceability properly
identify problems early, and
position yourself as a genuine commercial finance professional
✔ Read and interpret Profit & Loss Statements
✔ Understand Balance Sheets confidently
✔ Analyse operating cash flow
✔ Identify financial red flags lenders focus on
✔ Understand ATO ICA and ITA statements
✔ Assess debtor and creditor ledgers
✔ Understand DPN risk and ATO payment arrangements
✔ Build stronger commercial finance deal narratives
✔ Speak more confidently with lenders, accountants and SME clients
FAQ section
You've got questions. We've got answers.
No. This course is designed specifically for brokers and finance professionals, not accountants.
Yes. This course is ideal for brokers wanting to build stronger SME and commercial finance capability. It is one the first courses we would recommend for brokers entering commercial finance.
Yes. The course includes dedicated training on:
ICA statements
ITA statements
GST liabilities
PAYG withholding
DPN risk
payment arrangements
Yes. A major focus of the course is understanding:
operating cash flow
debtor days
creditor days
and why profitable businesses can still fail
Approximately 4 to 6 hours self-paced.
Yes. A certificate of completion is provided.
No. The course is lender-agnostic and designed to build foundational commercial finance capability across the market.
No. This course was specifically designed for brokers newer to commercial finance. It starts with the foundations of:
how financial statements work
what lenders look for
how to interpret key financial metrics
and how to identify risk
The course builds progressively using practical examples rather than assuming accounting knowledge.
Yes. One of the biggest challenges for brokers entering commercial finance is confidence in lender conversations.
This course helps you:
understand lender terminology
interpret financial documents more credibly
ask stronger questions
and anticipate lender concerns before submission
The goal is not to turn brokers into accountants, but to help them become commercially literate and lender-aware.
The course follows one fictional SME business throughout the modules so you can see:
how the numbers connect together
how lenders interpret them
and how real commercial lending risks appear across financial documents
You will also work through distressed business examples and common SME lending scenarios.
Absolutely.
Many brokers entering commercial finance feel overwhelmed when clients provide:
company financials
BAS liabilities
ATO statements
aged debtors reports
or cash flow statements
This course is designed to bridge that knowledge gap and provide a practical commercial finance foundation.
Yes. The course is specifically focused on SME financial analysis and commercial lending fundamentals.
It is particularly relevant for brokers dealing with:
business loans
working capital facilities
debtor finance
equipment finance
trade finance
commercial property finance
construction finance
and private lending
Yes. This course is ideal for:
onboarding junior commercial brokers
training new commercial BDMs
developing residential brokers moving into SME lending
and creating more consistency across broker teams
It provides a structured framework for understanding commercial financials and lender risk assessment.
Yes. The course works well as an onboarding resource for:
junior brokers
analyst support staff
commercial assistants
and BDM teams
It creates shared commercial finance language and foundational financial literacy across the business.
Yes. While the course is designed to be accessible to newer brokers, experienced brokers often use it:
as a refresher
for staff training
or to strengthen understanding around areas such as:
ATO ICA statements
DPN risk and
cash flow interpretation
Yes. The course was written specifically through a commercial lending lens, including:
what lenders actually assess
how credit teams interpret risk
common red flags
and how brokers can better present deals
It is not generic accounting education.
That is one of the primary goals of the course.
Understanding:
cash flow stress
deteriorating debtor positions
ATO liabilities
margin compression or
overleveraged balance sheets
allows brokers to:
structure deals more effectively
prepare better submissions and
have more proactive conversations with clients before credit identifies the issue.
The Annual Access Fee is $399 per year.
This gives you:
full access to the course content
all modules and quizzes
downloadable resources
and the ability to revisit the training throughout your access period as a refresher resource.
You receive 12 months of access from the date of enrolment.
You can:
complete the course quickly in a focused sitting
or revisit it gradually across the year as an ongoing commercial finance reference resource.
Many brokers use the course both:
as initial training
and later as a refresher when working through real client scenarios.
Yes. The course is fully self-paced.
Some brokers complete it over a weekend, while others work through it progressively alongside live commercial deals.
You maintain access for the full 12-month period regardless of how quickly you complete it.
You can simply renew your access.
The standard renewal fee is:
Annual Access Renewal: $399 per year
This allows continued access to the course as an ongoing broker education and refresher resource.
This course can be bundled with another eligible Get Commercial with Us commercial finance course.
If you enrol into one of our major commercial finance courses, you can add this course for an Annual Access Fee of $199.
This bundled pricing provides a cost-effective way to deepen your commercial finance capability alongside a specialist lending course.
The course can typically be bundled with selected Get Commercial with Us commercial finance courses, including areas such as:
Private Lending
Construction Finance
Trade Finance
Receivables Finance
and other eligible commercial finance training programs.
If the course was originally purchased as part of a bundled commercial finance course enrolment, the renewal fee remains:
$199 per year
This allows ongoing access at the bundled rate while maintaining an active commercial finance learning pathway with us.
No scholarships are currently available for this course.
We have intentionally kept the pricing accessible and commercially reasonable already through the:
Annual Access Fee of $399
However, if you enrol into one of our larger commercial finance courses with scholarship support, you may still be able to add this course on at the bundled:
$199 Annual Access Fee
Commercial finance, lender expectations, ATO processes, and SME lending environments evolve over time.
The annual access structure allows us to:
continue refining the training
update practical lending context
improve examples and resources
and maintain the course as a current commercial finance reference tool.
If you are searching for:
how to read financial statements for commercial lending
commercial finance broker training
ATO ICA statement training
how to analyse SME financials
debtor finance education
commercial broker financial literacy training
how lenders assess business financials
EBITDA and cash flow training
commercial lending fundamentals
this course was built for you.