Pelham Associates, Inc.
  Business Coaching, Consulting and Management Education
Contact us:
EMail:  PelhamA@aol.com
Tel: (914) 826-5509
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MANAGEMENT AND EXECUTIVE COACHING

FACILITATION SERVICES

MANAGEMENT CONSULTING
MANAGEMENT AND EXECUTIVE EDUCATION

Finance and Accounting Programs
Finance & Accounting for Non-Financial Managers
Valuation
Finance and Accounting for Lawyers
The Time Value of Money

Training Programs for Investment Bankers 
Analyst Training
Associate Training

Empowerment Classes 
Empowerment Workshop 

Leadership, Management & Strategy Programs
General Management Program
Business Acumen for High-Potential Managers
Building the High Performance Organization
Managing Strategic Growth and Change
Senior Leadership Development Program
Managing Conflict  
Managing High Performing Teams
Multinational Business Management
Managerial Negotiation Program
Effective Negotiation Skills for Leaders and Managers
Developing Cross-Cultural Competencies as a Global Leader

Marketing Programs
Generating Customer Retention
Marketing Management Program

Analyst Training 
Introduction to Financial Statements
Financial Statements and the purpose of each statement: 
     Balance Sheet = Statement of Financial Position
     Income Statement = Statement of Operations = Earnings Statement
     Statement of Cash Flows
     Statement of Stockholders' Equity

Balance Sheet — Statement of Financial Position 
An in-depth view of the balance sheet including:
     Importance of: Working capital, operating assets and liabilities
     Interest bearing liabilities versus non-interest bearing liabilities
     Shareholders' Equity
     Capital Structure.
     Debt/Equity Accounting - Accounting for new issuance, conversions
     Debt/Equity Position
     Accounting for re-capitalization & re-organization
     Basic balance sheet ratios
          Liquidity ratios
          Debt/Equity ratios

Income Statement 
An in-depth view of the income statement including:
Operating revenues and expenses & unusual items
Other income and expenses
EBIT & EBITDA — adjustments to be made for analysis
Income tax
Non-recurring items
Discontinued operations
Extraordinary items
Cumulative effects of accounting changes
Net income
Gross margin, operating margins, net margins
Trend analysis using margins
Tax Footnotes and required disclosure
     Deferred Taxes — Timing Differences
     Permanent Differences
     Net Operating Losses
     Deferred Tax Assets and Liabilities

In conjunction with discussing the items on the income statement, the following areas will be addressed — examples will be provided for participants to review on their own. The discussion will center on caveats and things to look for. 

Management discussion, analysis and footnotes 
Understanding Information in footnotes
Understanding the MD&A

Statement of Cash Flows 
An in-depth examination of the statement of cash flows including:
     Operating
     Investing
     Financing
Review segments of balance sheet and income statement in relation to operating, investing and financing activities
Analyze and interpret cash flows
Cash Flows and Acquisitions

Earnings per share 
A review of the meaning and calculation of the EPS number topics include:
     Basic
     Fully Diluted
Stock Options
Restricted Stock
Treasury Stock method
Convertible Securities
Comprehensive EPS example

Merger and Acquisition Accounting 
Mark to Market
Purchase Accounting
Goodwill and its impairment
Merger Accounting
Acquisition Expenses
Equity Method — for Joint ventures, proportional accounting
Minority Interest
Tax Accounting for Reorganizations — Mergers & Consolidations & Reorganizations
International Accounting Standards

Special Topics 
Segment Reporting
Valuation
Weighted Average Cost Of Capital
Discounted Cash Flow Model
Comparable Company Analysis - Multiples
Bankruptcy/Fresh Start Accounting