ACCOUNTING FOR
CASH AND
MARKETABLE Lesson 2b
SECURITIES
, After the lesson , you should
be able to:
1.List and explain the motives for holding cash.
2.Understand the purpose of efficient cash manageme
3.Describe methods for speeding up the collection
accounts receivable and methods for controlling c
disbursements.
4.Differentiate between remote and contro
disbursement, and discuss any ethical concerns ra
by either of these two methods.
5.Discuss how electronic data interchange (EDI)
outsourcing each relates to a company’s cash collect
9.2
and disbursements Van Horne and Wachowicz, Fundamentals of Financial Management, 13th edition. © Pearson Education Limited 2009. Created by
, Cash and Marketable
Securities Management
• Motives for Holding Cash
• Speeding Up Cash Receipts
• S-l-o-w-i-n-g D-o-w-n Cash Payouts
• Electronic Commerce
9.3 Van Horne and Wachowicz, Fundamentals of Financial Management, 13th edition. © Pearson Education Limited 2009. Created by
, Cash and Marketable
Securities Management
• Outsourcing
• Cash Balances to Maintain
• Investment in Marketable Securities
9.4 Van Horne and Wachowicz, Fundamentals of Financial Management, 13th edition. © Pearson Education Limited 2009. Created by
CASH AND
MARKETABLE Lesson 2b
SECURITIES
, After the lesson , you should
be able to:
1.List and explain the motives for holding cash.
2.Understand the purpose of efficient cash manageme
3.Describe methods for speeding up the collection
accounts receivable and methods for controlling c
disbursements.
4.Differentiate between remote and contro
disbursement, and discuss any ethical concerns ra
by either of these two methods.
5.Discuss how electronic data interchange (EDI)
outsourcing each relates to a company’s cash collect
9.2
and disbursements Van Horne and Wachowicz, Fundamentals of Financial Management, 13th edition. © Pearson Education Limited 2009. Created by
, Cash and Marketable
Securities Management
• Motives for Holding Cash
• Speeding Up Cash Receipts
• S-l-o-w-i-n-g D-o-w-n Cash Payouts
• Electronic Commerce
9.3 Van Horne and Wachowicz, Fundamentals of Financial Management, 13th edition. © Pearson Education Limited 2009. Created by
, Cash and Marketable
Securities Management
• Outsourcing
• Cash Balances to Maintain
• Investment in Marketable Securities
9.4 Van Horne and Wachowicz, Fundamentals of Financial Management, 13th edition. © Pearson Education Limited 2009. Created by
