Monday, August 15, 2011

Cash administration - Why We Should Know the Company's Cash Position Now

Cash administration - Why We Should Know the Company's Cash Position Now


The significance of knowing the company's daily cash position cannot be denied. It is a very important data in order for us to make a next move in business, either to get ready cost for our suppliers or overhead expenses, spend our surplus fund in short term speculation or just for our own knowledge so that we know we are in a right track and our financial position is in good health.

To demonstrate the belief well, let us assume that we are driving a car and the first thing that we might do is to note the fuel meter at the car dashboard. What is the most matter to us is the fuel information at that time either we still can continue driving or have to stop at the next petrol hub to replenish the fuel. It is not last week fuel data or last month data that cares us, we want the car's fuel position now in order to make decision either to stop at the next petrol hub or not. This apply to the same belief where company's cash position is concerned. What we legitimately want is the company's cash position now and not last week or last month data. The data has already historical and cannot be used to make decision either we want to get ready cost or to spend surplus fund in short term investment.

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Basically, I just want to share with you three types of cash data that we ordinarily customary with it and to positive extent we can use the data. The first data is cash flow statement at the end of the month. This is the most popular recipe and recommended by all Accounting text book and academicians. The cash flow statement is ordinarily derived from equilibrium Sheet and behalf & Loss account for the month. While the cash flow article generated using this belief is precise and according to the Accounting Standard, we need supplementary article that can give us more meaningful daily cash flow article for us to make daily financial decision.


Here it comes the second recipe of cash flow data which is called Daily Cash Position. If we take into observation the daily incoming cheques and daily cheques disbursement, your cash equilibrium will show you a precise cash position at any point of time. The third recipe which is the most risky recipe is by plainly call the bank and requested the cash equilibrium without comparing with the daily cash position as explained in the second recipe above.

The most difference between the second and third recipe is the bank equilibrium today is not the same with daily cash position. This is because cheques that we have already disbursed are not necessarily all presented on that day and the bank equilibrium will includes the unpresented cheques or our cheques ready that still not cleared by the banking system. If we want to make decision on the bank equilibrium alone, this will definitely act as a time bomb which will fatally destroyed your business. Bank equilibrium will overdrawn due to miscalculation of cheques prepared.

Cash administration - Why We Should Know the Company's Cash Position Now


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