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Treasury Management: The Practitioner's Guide

Book Description

Praise for Treasury Management The Practitioner's Guide

"Steven Bragg has written a broad-based look at the treasurer's function that is as timely as it is complete. This book is an excellent choice for experienced treasury personnel, those new to the area, or the small business CFO needing to develop additional expertise."

Matthew Boutte, Asset/Liability Manager, AVP, Sterling Bank

"Cash is king! Steven Bragg's Treasury Management: The Practitioner's Guide peels back the onion on the most pressing topics facing today's treasurer—cash management, financing, risk management, and treasury systems."

Geoffrey Garland, Controller, Staco Systems

"This book gives an insight into the various intricacies, augmented with examples and flowcharts, involved in a treasury role. It gives a practical and detailed approach to cash management. A must-read for accounting heads of small businesses who have the additional responsibility of being a treasurer."

Priya K Srinivasan, Owner, Priya K Srinivasan CPA

Treasury Management: The Practitioner's Guide describes all aspects of the treasury function. This comprehensive book includes chapters covering the treasury department, cash transfer methods, cash forecasting, cash concentration, working capital management, debt management, equity management, investment management, foreign exchange risk management, interest risk management, clearing and settlement systems, and treasury systems.

If you are a treasurer, CFO, cash manager, or controller, Treasury Management: The Practitioner's Guide allows you to quickly grasp the real world of treasury management and the many practical and strategic issues faced by treasurers and financial professionals today.

Table of Contents

  1. Title Page
  2. Copyright Page
  3. Preface
  4. About the Author
  5. PART ONE - CASH MANAGEMENT
    1. Chapter 1 - Treasury Department
      1. ROLE OF THE TREASURY DEPARTMENT
      2. TREASURY CONTROLS
      3. TREASURER JOB DESCRIPTION
      4. POSITION OF TREASURY WITHIN THE CORPORATE STRUCTURE
      5. TREASURY CENTRALIZATION
      6. TREASURY COMPENSATION
      7. BANK RELATIONS
      8. TREASURY OUTSOURCING
      9. SUMMARY
    2. Chapter 2 - Cash Transfer Methods
      1. CHECK PAYMENTS
      2. WIRE TRANSFERS
      3. ACH PAYMENTS
      4. ACH Debits
      5. PROCUREMENT CARDS
      6. CASH PAYMENTS
      7. FEES FOR CASH TRANSFERS
      8. SUMMARY OF CASH TRANSFER METHODS
      9. CASH TRANSFER CONTROLS
      10. CASH TRANSFER PROCEDURES
      11. SUMMARY
    3. Chapter 3 - Cash Forecasting
      1. CASH FORECASTING MODEL
      2. INFORMATION SOURCES FOR THE CASH FORECAST
      3. MEASURING CASH FORECAST ACCURACY
      4. CASH FORECASTING AUTOMATION
      5. BULLWHIP EFFECT
      6. BUSINESS CYCLE FORECASTING
      7. CASH FORECASTING CONTROLS
      8. CASH FORECASTING POLICIES
      9. CASH FORECASTING PROCEDURE
      10. SUMMARY
    4. Chapter 4 - Cash Concentration
      1. BENEFITS OF CASH CONCENTRATION
      2. CASH CONCENTRATION STRATEGIES
      3. POOLING CONCEPTS
      4. PHYSICAL SWEEPING
      5. NOTIONAL POOLING
      6. COMPARISON OF ACCOUNT SWEEPING AND NOTIONAL POOLING
      7. NONPOOLING SITUATIONS
      8. BANK OVERLAY STRUCTURE
      9. CASH CONCENTRATION CONTROLS
      10. CASH CONCENTRATION POLICIES
      11. CASH CONCENTRATION PROCEDURES
      12. SUMMARY
    5. Chapter 5 - Working Capital Management
      1. WORKING CAPITAL VARIABILITY
      2. CASH MANAGEMENT
      3. CREDIT MANAGEMENT
      4. RECEIVABLES MANAGEMENT
      5. INVENTORY MANAGEMENT
      6. WORKING CAPITAL METRICS
      7. SUMMARY
  6. PART TWO - FINANCING
    1. Chapter 6 - Debt Management
      1. TYPES OF DEBT
      2. CREDIT-RATING AGENCIES
      3. ACCOUNTING FOR DEBT
      4. DEBT-RELATED CONTROLS
      5. DEBT-RELATED POLICIES
      6. DEBT-RELATED PROCEDURES
      7. SUMMARY
    2. Chapter 7 - Equity Management
      1. STOCK REGISTRATION
      2. EXEMPTIONS FROM STOCK REGISTRATION
      3. ACCOUNTING FOR STOCK SALES
      4. EQUITY-RELATED CONTROLS
      5. EQUITY-RELATED POLICIES
      6. EQUITY-RELATED PROCEDURES
      7. SUMMARY
    3. Chapter 8 - Investment Management
      1. INVESTMENT CRITERIA
      2. INVESTMENT OPTIONS
      3. INVESTMENT STRATEGIES
      4. OUTSOURCED INVESTMENT MANAGEMENT
      5. RISK-REDUCTION STRATEGIES
      6. ACCOUNTING FOR INVESTMENTS
      7. INVESTMENT JOURNAL ENTRIES
      8. INVESTMENT REPORTING
      9. INVESTMENT MANAGEMENT CONTROLS
      10. INVESTMENT MANAGEMENT POLICIES
      11. INVESTMENT MANAGEMENT PROCEDURES
      12. SUMMARY
  7. PART THREE - RISK MANAGEMENT
    1. Chapter 9 - Foreign Exchange Risk Management
      1. FOREIGN EXCHANGE QUOTE TERMINOLOGY
      2. THE NATURE OF FOREIGN EXCHANGE RISK
      3. DATA COLLECTION FOR FOREIGN EXCHANGE RISK MANAGEMENT
      4. FOREIGN EXCHANGE HEDGING STRATEGIES
      5. HEDGE ACCOUNTING
      6. FOREIGN EXCHANGE HEDGE CONTROLS
      7. FOREIGN EXCHANGE HEDGE POLICIES
      8. RECORD KEEPING FOR FOREIGN EXCHANGE HEDGING ACTIVITIES
      9. FOREIGN EXCHANGE HEDGE PROCEDURES
      10. SUMMARY
    2. Chapter 10 - Interest Risk Management
      1. INTEREST RISK MANAGEMENT OBJECTIVES
      2. INTEREST RISK MANAGEMENT STRATEGIES
      3. ACCOUNTING FOR INTEREST RISK MANAGEMENT ACTIVITIES
      4. INTEREST RISK MANAGEMENT POLICIES
      5. RECORD KEEPING FOR INTEREST RATE RISK MANAGEMENT
      6. INTEREST RISK MANAGEMENT PROCEDURES
      7. SUMMARY
  8. PART FOUR - TREASURY SYSTEMS
    1. Chapter 11 - Clearing and Settlement Systems
      1. CHARACTERISTICS OF CLEARING AND SETTLEMENT SYSTEMS
      2. OVERVIEW OF THE CLEARING AND SETTLEMENT PROCESS
      3. FEDWIRE
      4. AUTOMATED CLEARING HOUSE (ACH) SYSTEM
      5. CLEARING HOUSE INTERBANK PAYMENTS SYSTEM (CHIPS)
      6. CHECK CLEARING
      7. THE CONTINUOUS LINK SETTLEMENT (CLS) SYSTEM
      8. SUMMARY
    2. Chapter 12 - Treasury Systems
      1. TREASURER’S TECHNOLOGY NEEDS
      2. TREASURY MANAGEMENT SYSTEM
      3. SWIFT CONNECTIVITY
      4. SUMMARY
  9. Index