Table of Contents
Chapter 1 - Introduction to Cash
Management
Responsibility for Cash Management
Cash Management Centralization
The Use of Clearing Dates in a
Forecast
The Reliability of Cash Flow
Information
Cash Forecasting Documentation
The Foreign Currency Cash Forecast
The Cash Forecasting Procedure
Chapter 3 - The Bank Reconciliation
Chapter 4 - Cash Management
Information Requirements
Purchase and Sale Transactions
Foreign Exchange Exposure Tracking
General Information Requirements
The Treasury Management System
Credit Card Receipt Improvements
Enter Information in On-line Form Immediately
Chapter 6 - Cash Concentration
Systems
The Need for Cash Concentration
Cash Concentration Best Practices
Cash Concentration Alternatives
Accounting for Cash Concentration
Transactions
The Check Payment Issuance Procedure
Payment Procedure Alternatives
Chapter 8 - Working Capital
Enhancements
The Impact of Working Capital on
Cash Management
Accounts Receivable Enhancements
Researching Working Capital Enhancements
Chapter 9 - Investment Alternatives
U.S. Government Debt Instruments
State and Local Government Debt
The Primary and Secondary Markets
The Discounted Investment Formula
Accounting for Investments -
Classifications
Accounting for Investments -
Realized and Unrealized Gains or Losses
Accounting for Investments -
Purchases and Sales
Noncash Acquisition of Securities
Assignment of Costs to Securities
Accounting for Investments -
Dividends and Interest Income
Stock Dividends and Stock Splits
The Funds Investment Procedure
Chapter 10 - Debt and Equity Funding
Overview of Debt and Equity Funding
Restricted and Unrestricted Stock
Accounting for the Sale of Stock
The Line of Credit Borrowing
Procedure
Chapter 11 - Credit Rating Agencies
Chapter 12 - Clearing and Settlement
Systems
The Clearing and Settlement Process
The Automated Clearing House System
(ACH)
Types of Foreign Exchange Risk
Loan Denominated in a Foreign
Currency
Cash Flow Predictions and Hedging
The Foreign Exchange Hedging
Procedure
Accounting for Interest Rate Hedges
Chapter 15 - Cash Management
Controls
The Cash Forecasting Controls
Environment
The Cash Concentration Control
Environment
The Funds Investment Control
Environment
The Foreign Exchange Hedge Control
Environment
The Debt Procurement Control
Environment
The Stock Issuance Control
Environment
Additional Cash Management Controls
Fraud Related
Chapter 16 - Cash Management Metrics
Days Sales in Accounts Receivable
Actual Cash Position versus Forecast
Average End of Day Available Balance
Final Examination
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