Treasury Management: The Practitioner's Guide [NOOK Book]


With a broad range of responsibilities in the modern corporation, ranging from cash management to the proper movement of potentially large amounts of funds and the construction of hedges, the treasurer's duties require the integration of a comprehensive set of controls into a broad-based pro-cedural framework.

Written by renowned accounting expert Steven Bragg, Treasury Management: The Practitioner's Guide shortens the treasurer's learning curve for all aspects of the position ...

See more details below
Treasury Management: The Practitioner's Guide

Available on NOOK devices and apps  
  • NOOK Devices
  • Samsung Galaxy Tab 4 NOOK 7.0
  • Samsung Galaxy Tab 4 NOOK 10.1
  • NOOK HD Tablet
  • NOOK HD+ Tablet
  • NOOK eReaders
  • NOOK Color
  • NOOK Tablet
  • Tablet/Phone
  • NOOK for Windows 8 Tablet
  • NOOK for iOS
  • NOOK for Android
  • NOOK Kids for iPad
  • PC/Mac
  • NOOK for Windows 8
  • NOOK for PC
  • NOOK for Mac
  • NOOK for Web

Want a NOOK? Explore Now

NOOK Book (eBook)
$54.49 price
(Save 42%)$95.00 List Price
Note: This NOOK Book can be purchased in bulk. Please email us for more information.


With a broad range of responsibilities in the modern corporation, ranging from cash management to the proper movement of potentially large amounts of funds and the construction of hedges, the treasurer's duties require the integration of a comprehensive set of controls into a broad-based pro-cedural framework.

Written by renowned accounting expert Steven Bragg, Treasury Management: The Practitioner's Guide shortens the treasurer's learning curve for all aspects of the position with authoritative coverage of the general categories of cash management, financing, risk management, and treasury systems.

Addressing the treasury function from every angle, this invaluable guide:

  • Addresses the various methods by which a company transfers cash, both on paper and by electronic means

  • Shows how to create a cash forecast and monitor its accuracy

  • Covers several methods for aggregating cash from a multitude of locations

  • Explores the components of working capital and how they may be altered, thereby impacting cash flow planning

  • Looks at what the treasurer does to raise debt and equity, as well as how to invest funds

  • Includes discussions of the various kinds of debt and key characteristics of each one, how to deal with credit rating agencies, and the intricacies of equity offerings

  • Discusses investments including investment criteria, types of available investments, and investment and risk-reduction strategies

  • Considers an increasingly important aspect of the treasurer's responsibilities: risk management

  • Describes the technology that drives many treasury transactions

Filled with extensive supporting examples, Treasury Management: The Practitioner's Guide is the ideal sourcebook for the mechanics of how to run all aspects of the modern treasury department.

Read More Show Less

Product Details

  • ISBN-13: 9780470591208
  • Publisher: Wiley
  • Publication date: 2/4/2010
  • Series: Wiley Corporate F&A, #17
  • Sold by: Barnes & Noble
  • Format: eBook
  • Edition number: 1
  • Pages: 336
  • File size: 5 MB

Meet the Author

STEVEN M. BRAGG, CPA, has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young and an auditor at Deloitte & Touche. He received a master's degree in finance from Bentley College, an MBA from Babson College, and a bachelor's degree in economics from the University of Maine. He has been the two-time president of the Colorado Mountain Club, is an avid alpine skier and mountain biker, and is a certified master diver. Mr. Bragg resides in Centennial, Colorado. He is also the author of Accounting Best Practices and Accounting Policies and Procedures Manual (both published by Wiley).
Read More Show Less

Table of Contents


About the Author.

PART ONE Cash Management.

Chapter 1 Treasury Department.

Role of the Treasury Department.

Treasury Controls.

Treasurer Job Description.

Position of Treasury within the Corporate Structure.

Treasury Centralization.

Treasury Compensation.

Bank Relations.

Treasury Outsourcing.


Chapter 2 Cash Transfer Methods.

Check Payments.

Wire Transfers.

ACH Payments.

Procurement Cards.

Cash Payments.

Fees for Cash Transfers.

Summary of Cash Transfer Methods.

Cash Transfer Controls.

Cash Transfer Procedures.


Chapter 3 Cash Forecasting.

Cash Forecasting Model.

Information Sources for the Cash Forecast.

Measuring Cash Forecast Accuracy.

Cash Forecasting Automation.

Bullwhip Effect.

Business Cycle Forecasting.

Cash Forecasting Controls.

Cash Forecasting Policies.

Cash Forecasting Procedure.


Chapter 4 Cash Concentration.

Benefits of Cash Concentration.

Cash Concentration Strategies.

Pooling Concepts.

Physical Sweeping.

Notional Pooling.

Comparison of Account Sweeping and Notional Pooling.

Nonpooling Situations.

Bank Overlay Structure.

Cash Concentration Controls.

Cash Concentration Policies.

Cash Concentration Procedures.


Chapter 5 Working Capital Management.

Working Capital Variability.

Cash Management.

Credit Management.

Receivables Management.

Inventory Management.

Working Capital Metrics.


PART TWO Financing.

Chapter 6 Debt Management.

Types of Debt.

Credit Rating Agencies.

Accounting for Debt.

Debt-Related Controls.

Debt-Related Policies.

Debt-Related Procedures.


Chapter 7 Equity Management.

Stock Registration.

Exemptions from Stock Registration.

Accounting for Stock Sales.

Equity-Related Controls.

Equity-Related Policies.

Equity-Related Procedures.


Chapter 8 Investment Management.

Investment Criteria.

Investment Options.

Investment Strategies.

Outsourced Investment Management.

Risk-Reduction Strategies.

Accounting for Investments.

Investment Journal Entries.

Investment Reporting.

Investment Management Controls.

Investment Management Policies.

Investment Management Procedures.


PART THREE Risk Management.

Chapter 9 Foreign Exchange Risk Management.

Foreign Exchange Quote Terminology.

The Nature of Foreign Exchange Risk.

Data Collection for Foreign Exchange Risk Management.

Foreign Exchange Hedging Strategies.

Hedge Accounting.

Foreign Exchange Hedge Controls.

Foreign Exchange Hedge Policies.

Record Keeping for Foreign Exchange Hedging Activities.

Foreign Exchange Hedge Procedures.


Chapter 10 Interest Risk Management.

Interest Risk Management Objectives.

Interest Risk Management Strategies.

Accounting for Interest Risk Management Activities.

Interest Risk Management Policies.

Record Keeping for Interest Rate Risk Management.

Interest Risk Management Procedures.


PART FOUR Treasury Systems.

Chapter 11 Clearing and Settlement Systems.

Characteristics of Clearing and Settlement Systems.

Overview of the Clearing and Settlement Process.


Automated Clearing House (ACH) System.

Clearing House Interbank Payments System (CHIPS).

Check Clearing.

The Continuous Link Settlement (CLS) System.


Chapter 12 Treasury Systems.

Treasurer's Technology Needs.

Treasury Management System.

SWIFT Connectivity.



Read More Show Less

Customer Reviews

Be the first to write a review
( 0 )
Rating Distribution

5 Star


4 Star


3 Star


2 Star


1 Star


Your Rating:

Your Name: Create a Pen Name or

Barnes & Review Rules

Our reader reviews allow you to share your comments on titles you liked, or didn't, with others. By submitting an online review, you are representing to Barnes & that all information contained in your review is original and accurate in all respects, and that the submission of such content by you and the posting of such content by Barnes & does not and will not violate the rights of any third party. Please follow the rules below to help ensure that your review can be posted.

Reviews by Our Customers Under the Age of 13

We highly value and respect everyone's opinion concerning the titles we offer. However, we cannot allow persons under the age of 13 to have accounts at or to post customer reviews. Please see our Terms of Use for more details.

What to exclude from your review:

Please do not write about reviews, commentary, or information posted on the product page. If you see any errors in the information on the product page, please send us an email.

Reviews should not contain any of the following:

  • - HTML tags, profanity, obscenities, vulgarities, or comments that defame anyone
  • - Time-sensitive information such as tour dates, signings, lectures, etc.
  • - Single-word reviews. Other people will read your review to discover why you liked or didn't like the title. Be descriptive.
  • - Comments focusing on the author or that may ruin the ending for others
  • - Phone numbers, addresses, URLs
  • - Pricing and availability information or alternative ordering information
  • - Advertisements or commercial solicitation


  • - By submitting a review, you grant to Barnes & and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Terms of Use.
  • - Barnes & reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & also reserves the right to remove any review at any time without notice.
  • - See Terms of Use for other conditions and disclaimers.
Search for Products You'd Like to Recommend

Recommend other products that relate to your review. Just search for them below and share!

Create a Pen Name

Your Pen Name is your unique identity on It will appear on the reviews you write and other website activities. Your Pen Name cannot be edited, changed or deleted once submitted.

Your Pen Name can be any combination of alphanumeric characters (plus - and _), and must be at least two characters long.

Continue Anonymously
Sort by: Showing 1 Customer Reviews
  • Anonymous

    Posted June 21, 2011

    No text was provided for this review.

Sort by: Showing 1 Customer Reviews

If you find inappropriate content, please report it to Barnes & Noble
Why is this product inappropriate?
Comments (optional)