tailieunhanh - Managing cash flow an operational focus phần 3

Hỗ trợ lập kế hoạch bất động sản, séc du lịch, và các giống như Hiểu biết về các dịch vụ này là một phần trách nhiệm của các nhà quản lý tiền mặt của đảm bảo rằng các dịch vụ cần thiết là có sẵn từ tổ chức ngân hàng và các dịch vụ không cần thiết là không bị tính phí như là một phần của chi phí của dịch vụ ngân hàng. Các ngân hàng có thể cung cấp hầu như bất kỳ dịch vụ, nếu không trực tiếp, sau đó thông qua. | 66 Managing Cash Flow Receipts and Disbursements Bank Accounts A key factor in determining what kind of disbursements system to establish for the company is to understand the amount of its disbursements and the balances it needs to service transactions to cover transaction costs and to meet compensating balance requirements. This will allow the company to calculate any excess balances it is able to generate and the amount of earnings potential they represent. This information will enable the cash manager to make intelligent estimates of the advantages and disadvantages of available systems. Some of the types of bank accounts available include the following Demand deposit accounts. These accounts are the basic no frills checking accounts that have been the staple of bank business for many years. A number of years ago banks began paying interest on these checking accounts in certain instances. However according to federal regulations banks may not pay interest on corporate business checking accounts. Imprest accounts. These are accounts with fixed usually small balances that are reimbursed as checks are drawn against them. For example payroll accounts small vendor payment accounts travel expense reimbursement accounts and the like are appropriate. Zero balance accounts. These accounts are zeroed out usually daily by transferring any remaining balances to a concentration account or by transferring from a concentration account sufficient funds to cover the checks that have been presented for payment. The transfers between the concentration and zero balance accounts can be handled automatically by the bank or by specific company authorization. These are also referred to as sweep accounts. Vendor payments are an appropriate use for zero balance accounts. A schematic appears in Exhibit . Automatic balance accounts. These accounts have receipts and disbursements processed through them and are automatically closed out daily to an agreed-upon amount by the bank by .