Cash flow control is the management of cash, receipts and payments, cash balances and cash transfers between different parts of a business. This text introduces the core principles of treasury management – funding, liquidity and risk management. Each of these has a major impacts on cash flow.

Achieving cash flow control depends on organization, information, planning and policies. Each of these is examined in detail in this book. Having explained the cash flow cycle, the book proceeds to explain how the cash cycle time can be reduced, reports on controls and performance produced, how to read and understand cash flow statements and undertake an audit of cash management procedures.