Treasurer’s Guidebook

16 Credits: Finance


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Treasurer’s Guidebook

Course Level
CPE Credits

16 Credits: Finance

Course Description

The treasury function administers the financial holdings and obligations of an organization. This is a major task in an organization that has millions or even billions of dollars in cash and investments, receivables, payables, and debt. Even in a smaller organization, these tasks are essential to the ability of a business to continue in operation. Consequently, though treasury is an administrative function, it is still one of the most vital parts of a business.

The treasurer is responsible for a broad range of activities, which include bank relations, cash forecasting, investments, fund raising, risk management, and even insurance. These are critical, high-risk activities, so the treasurer must also have a detailed knowledge of processes, controls, and treasury management systems. The Treasurer’s Guidebook addresses all of these topics and more, with the intent of giving a new treasurer a solid grounding in how to perform the job.

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Learning Objectives

Upon successful completion of this course, participants will be able to:

Chapter 1

  • Recognize the responsibilities of the treasury function.
  • Identify the circumstances under which local treasury expertise is needed.
  • Specify the activities of the different parts of the treasury department.

Chapter 2

  • Specify the different types of bank fees.
  • Identify the circumstances that could trigger a credit assessment.

Chapter 3

  • Specify the benefits of a cash concentration system.
  • Recognize the effects of a threshold cash sweep.
  • Recognize how notional pooling functions.
  • Identify the circumstances under which multi-tiered banking is used.
  • Identify the type of cash pooling that works best when managers want local control.

Chapter 4

  • Specify the methods and adjustments used to develop a cash forecast, and why a cash forecast reconciliation is used.

Chapter 5

  • Identify the need for a correspondent bank.
  • Recognize the different types of settlement systems.

Chapter 6

  • Specify the different types of investment strategies.
  • Recognize the characteristics of the different types of investments.
  • Identify the reasons why a secondary market is needed.

Chapter 7

  • Identify the circumstances under which exemptions can be used to raise capital, and the requirements of each one.

Chapter 8

  • Identify the terms used for factoring and hard money deals.

Chapter 9

  • Specify the circumstances under which a supply chain financing offer would be accepted.

Chapter 10

  • Identify the types of hedging transactions that can be used to mitigate risk, note the terms of hedging contracts, and recognize when risk mitigation is not needed.

Chapter 11

  • Recognize the types of insurance sales channels.
  • Specify the methods used to review the financial condition of insurers.
  • Identify the terms included in insurance contracts, and their effects.
  • Identify the benefits and coverage characteristics of the different types of insurance.
  • Recognize the methods used to reduce the cost of insurance.

Chapter 12

  • Specify the documentation typically used in a credit review.
  • Recognize the uses to which a credit policy can be put.
  • Identify the characteristics of a high-quality credit rating system, and when it works best.
  • Identify the indicators of possible future payment delinquencies.

Chapter 13

  • Identify the actions needed to achieve zero working capital.

Chapter 14

  • Specify the accounting required for the different investment activities, as well as the accounting for impairment losses, and why investments are assigned to different classifications.
  • Specify the accounting required for hedging transactions, the types of hedges, and the characteristics of a highly effective hedge.

Chapter 15

  • Recognize the costs and advantages of a treasury management system.

Chapter 16

  • Identify the controls for cash forecasting, investments, debt, and stock issuances.

Chapter 17

  • Recognize the formulas for turnover measurements, investment returns, and the ability to pay.
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Course Specifics

Course ID
Revision Date
November 28, 2022

There are no prerequisites.

Advanced Preparation


Number of Pages

Compliance Information

NASBA Provider Number: 103220

CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

Meet The Experts

Steven M. Bragg Headshot

Steven M. Bragg, CPA, is a full-time book and course author who has written more than 250 business books and courses. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast. Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and …

Steven M. Bragg, CPA Read More »