Read our latest features and articles on treasury and cash flow management.
ICAEW disappointed by new reporting to tackle late payments
- Article
- 09 Oct 2024
New reporting requirements and a new Fair Payment Code among the measures outlined by government to target improvements in payment times, especially to small businesses and the self-employed.
Grant opportunities for Small Businesses
- Article
- 16 May 2024
Both national and industry sector grants exist to help Small Businesses in the adoption and development of new technology and contribution to net zero. Dell Technologies can help you assess which grants you may be eligible for to assist with purchasing IT hardware or services.
The AP automation benefits your finance department is missing out on
- Article
- 18 Apr 2024
The primary focus of finance department digitisation should be the incorporation of AP automation - more specifically, an intelligent automated invoice process. This is how a business will achieve a cost-efficient, streamlined accounts payable process. Learn more about the benefits in this article.
CFO confidence in cash-flow data remains low
- Article
- 14 Feb 2024
Organisations that haven’t automated their systems still struggle with real-time cash-flow visibility.
Exploring liquidity risk management in funds
- Article
- 20 Oct 2023
In the realm of finance, open-ended funds play a distinct role, shaped by their unique characteristics. Reuben Wales examines their operational aspects and the hurdles they face.
Cash remains king as businesses gear up for growth
- Article
- 17 Apr 2023
Why finance functions tightened their cash management and forecasting during the pandemic – and how those good habits have remained.
My membership journey: one year on
- Article
- 05 Dec 2022
A year after qualifying, new member Chris Chung is enjoying a varied and interesting role in treasury – and having more free time on his hands.
Exclusive
Is Excel still fit for purpose?
- Article
- 19 Oct 2021
And if not, what are the alternatives?
ICAEW guides
Managing your cash flow
- Helpsheets and support
- 2021
Economic uncertainty can affect cash flow. Get guidance on how best to manage cash in your business, including working across business functions and communicating with debtors.
Superforecasting: How to improve your forecasting skills
- Report
- 2021
Forecasting is an essential skill for finance professionals and managers. Business decisions of all kinds depend on effective approaches to looking ahead. This guide outlines the core principles of “Superforecasting” which will help you develop your forecasting skills.
How to adapt your cash flow processes analysis and forecasting
- Helpsheets and support
- 2020
This guide, created by the Business and Management Faculty, shares nine principles for finance professionals to consider when seeking to adapt processes to improve cash flow analysis and forecasting.
Chasing debtors
- Helpsheets and support
- 2020
Support from the Small Business Commissioner on how to deal with unpaid invoices, including informal first contact and then understanding the most appropriate next steps.
Working together to improve cash flow
- Helpsheets and support
- 2020
A business with a cash culture is one where the whole team understands the impact their actions have on cash flow, how to improve cash flow and are tasked to do so as part of their job.
The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.
Exclusive
Management accounting for decision makers
- eBook
- 2021
- Peter Atrill, Eddie McLaney
- Pearson Education Limited
This book is directed primarily at those following an introductory course in management accounting. Many readers will be studying at a university or college, perhaps majoring in accounting or in another area, such as business studies, IT, tourism or engineering. Other readers, however, may be studying independently, perhaps with no qualification in mind.
Exclusive
Managing working capital
- eBook chapter
- 2021
- Peter Atrill, Eddie McLaney
- Pearson Education Limited
This chapter considers the factors to be taken into account when managing the working capital of a business. The book is aimed mainly at management accounting students.
Exclusive
Corporate finance: principles and practice
- eBook
- 2019
- Denzil Watson, Antony Head
- Pearson Education
Corporate finance is concerned with the financing and investment decisions made by the management of companies in pursuit of corporate goals. The aim of this book is to provide an introduction to the core concepts and key topic areas of corporate finance in an approachable, 'user-friendly' style.
Exclusive
Short-term finance and working capital management
- eBook chapter
- 2019
- Denzil Watson, Antony Head
- Pearson Education
- Corporate Finance
Written in an approachable, 'user-friendly' style, this section covers the objectives of working capital management, working capital policies, working capital and the cash conversion cycle, overtrading, managing inventory, managing cash and managing trade receivables.
Exclusive
Internal controls: treasury process
- eBook chapter
- 2019
- Christine H. Doxey
- Wiley
- Internal Controls Toolkit
A set of internal control standards for the treasury process, which is concerned with matters such as business cash flow, investment management, foreign exchange management, and the payment of dividends.
Exclusive
Handbook of global corporate treasury
- eBook
- 2013
- Rajiv Rajendra
- John Wiley & Sons
A complete guide to operating a corporate treasury from a global perspective. For CFOs and treasurers looking to re-align their treasuries with the growth of the global firm, bankers who seek to maximize the value they create for clients, treasury and finance firm employees, and even finance students, this book provides an easy-to-read approach to this exciting and increasingly complex world.
Terms of use
You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.
Business press
The ICAEW Library & Information Service provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.
Exclusive
How do payment methods impact cash flow?
- Article
- 01 Jul 2024
- Amy Crews Cutts
This article discusses how different payment methods can impact a business's cash flow, and presents some practical strategies for optimising cash flow.
Exclusive
Demand for trade finance is set to grow
- Article
- 01 Mar 2024
- Paul Golden
Over 60% of respondents to Euromoney's Trade Finance Survey 2024 anticipate an increase in use of trade financing over the next three years. The factors behind this expected rise are discussed, including the need for companies to optimise working capital and reshore projects to reduce risk and secure strategic sourcing.
Exclusive
The ins and outs of cash flow forecasting
- Article
- 01 Sep 2023
- Jamilex Gotay
The article emphasizes the significance of cash flow forecasting in managing a company's finances. The business credit department plays a crucial role in cash flow forecasting by tracking cash inflows through accounts receivable, aiding in accurate financial predictions. The article gives advice on how to build a new cash flow forecast.
Exclusive
Disruption and the cash conversion cycle
- Article
- 01 Sep 2023
- B.C.Bishal, Yatin Bhagwatm, Marinus DeBruine
When facing disruption, accountants can employ the cash conversion cycle (CCC) measure for insights into operational efficiency and working capital requirements. The authors give examples of CCC management from the airline and retail industries. They show how organizations can take different approaches to successfully restore their CCC, by implementing appropriate management strategies for their particular circumstances.
Exclusive
A balanced approach to optimize working capital
- Article
- 01 Jul 2023
- Don Freitas
The article describes a balanced approach to improve available working capital. Don Freitas suggests that the three pillars of working capital optimization should be: release cash, reduce cost, and improve service. He discusses how to improve inventory-related factors that can contribute to poor working capital performance and explains some solutions to improve working capital optimization.
Exclusive
Supporting intelligent treasury
- Article
- 01 Mar 2023
- Gilly Wright
With a possible economic slowdown looming, treasurers are keeping an especially close eye on their cash. Deloitte’s Global Treasury Survey 2022 found liquidity risk management was the top mandate for treasurers. Corporate treasurers are also investigating the promises of data insight from application programming interfaces (APIs), which bring new functionalities and convenience.
Articles and books in the ICAEW Library collection
The collection of the ICAEW Library & Information Service includes a range of articles, books and reports on treasury management and cash flow. Use the links below to see what we have available to request in our Library catalogue (Libcat).
The charity treasurer's handbook
- Library book
- 2023
- G.G.Morgan
- Directory of Social Change (DSC)
This book looks at charity finances from the perspective of treasurers and finance officers in smaller charities; treasurers and finance officers of larger charities will find much of the content is applicable to them too.
Accounting essentials for hospitality managers
- Library book
- 2022
- C.Guilding
- Routledge
Aimed at non-accountant hospitality managers, this book provides a comprehensive overview of the most relevant accounting techniques and information for hospitality managers. Topics include: analysing transactions and preparing year-end financial statements; financial statement analysis; internal control; cost management issues; budgeting and responsibility accounting; flexible budgeting and variance analysis; performance measurement; cost information and pricing; working capital management; investment decision-making and revenue management.
A practitioner's guide to trade and commodity finance, 2nd ed.
- Library book
- 2022
- G. Wynne (ed.)
- Sweet & Maxwell
This book examines all aspects of trade and commodity financing, from pre-export financing to enforcement of security and insolvency issues. The authors consider the risks and risk management methods involved, along with issues around regulation and due diligence. It includes discussion of Islamic financing techniques.
Accounting for non-accountants
- Library book
- 2020
- D.Horner
- Kogan Page
An introductory text for managers and non specialists who wish to gain an overview of accounting. Includes chapters: financial record keeping; income statements; the balance sheet; further adjustments to the income statement; checking the double-entry system; accounting concepts; accounting for other business organisations; an introduction to business costing; marginal costing and decision making; standard costing; budgeting; working capital management; capital investment appraisal; an introduction to limited companies; published accounts of the limited company; accounting standards; statement of cash flows; accounting ratios; and the economic environment.
The handbook of international trade and finance: the complete guide for international sales, finance, shipping and administration
- Library book
- 2016
- A. Grath
- Kogan Page
A detailed guide to international trade and its financing. The author aims to help readers to reduce risks and improve cash flow, identify the most competitive finance alternatives, structure the best payment terms, negotiate effectively, and minimise finance and transaction costs.
The accounting procedures guidebook
- Library book
- 2015
- S.M.Bragg
- AccountingTools
US accounting guide. Chapters cover: overview of accounting procedures; order entry procedures; credit procedures; shipping procedures; customer billing procedures; collection procedures; cash receipts procedures; purchasing procedures; procurement card procedures; expense report procedures; petty cash procedures; receiving procedures; accounts payable procedures; inventory procedures; payroll procedures; fixed asset procedures; treasury procedures; and closing the books procedures.
To find out how you can borrow books from the Library please see our guide to borrowing books.
You can obtain copies of articles or extracts of books and reports through our document supply service.
External resources - Organisations and publications
2024 Global Corporate Treasury Survey
- Deloitte
This latest edition of Deloitte's biennial global corporate treasury survey reveals rapid advancements in liquidity risk management, financial risk, business continuity, and operating model priorities.
European Association of Corporate Treasurers (EACT)
- EACT
The European Association of Corporate Treasurers (EACT) is a not-for-profit organisation bringing together European national treasury and finance professional associations. Its website provides information about EACT events as well as an archive of articles and press releases and reports on treasury topics.
The Treasurer
- Association of Corporate Treasurers
The magazine of the Association of Corporate Treasurers (ACT). You can read articles from past issues of the journal with a free registration; the last three issues are only available to ACT members. The website also includes a glossary of treasury terms.
Treasury Management International
- Treasury Management International
Online magazine covering treasury topics such as treasury strategy and transformation, featuring real-life experiences from treasury management practitioners and showcasing best practice solutions. Website includes a Directory of Treasury Services.
Treasury Perspectives survey report
- Strategic Treasurer, TD Bank
Annual survey polling treasury and finance professionals on their views regarding the economy, technology, industry innovation, and regulation, to better understand top challenges and opportunities in the marketplace. Data is gathered from over 250 respondents, operating primarily across North America and Europe. Requires free registration to download.
Terms of use
ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided 'as is' with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.
External resources - Atom Content Marketing guides
Essential guide to credit control
- Atom Content Marketing
Setting up an effective credit control system is vital when it comes to optimising cash flow and avoiding bad debts.
Essential guide to interest on late payments
- Atom Content Marketing
Late payments create cash flow problems and can increase the risk that you will not be paid at all. Using your legal right to claim interest from late-paying customers can encourage customers to pay on time.
Essential guide to managing your cash flow
- Atom Content Marketing
Effective cash flow management is vital to ensure that your business has the funding needed to keep trading and make the most of opportunities to grow. A business can survive for a short time without sales or profits, but not without cash.
Essential guide to managing your creditors
- Atom Content Marketing
You rely on good relations with creditors for the smooth operation of your business. Suppliers (trade creditors), the bank, and statutory bodies such as HM Revenue & Customs (HMRC) all affect the cash flow of most businesses.
Terms of use
ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided 'as is' with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.
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