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    Part 2

    Uploaded by

    Jemal Seid
    This document provides training materials on cash flow management for employees of higher education institutions. It covers topics such as the importance of cash flow management, types of cash flows, procedures for managing cash inflows and outflows, maintaining source documents, common errors, and impacts of ineffective cash flow management.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd

    Part 2

    Uploaded by

    Jemal Seid
    10 views10 pages
    This document provides training materials on cash flow management for employees of higher education institutions. It covers topics such as the importance of cash flow management, types of cash flows, procedures for managing cash inflows and outflows, maintaining source documents, common errors, and impacts of ineffective cash flow management.

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    © © All Rights Reserved

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    DOCX, PDF, TXT or read online from Scribd

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    This document provides training materials on cash flow management for employees of higher education institutions. It covers topics such as the importance of cash flow management, types of cash flows, procedures for managing cash inflows and outflows, maintaining source documents, common errors, and impacts of ineffective cash flow management.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    10 views10 pages

    Part 2

    Uploaded by

    Jemal Seid
    This document provides training materials on cash flow management for employees of higher education institutions. It covers topics such as the importance of cash flow management, types of cash flows, procedures for managing cash inflows and outflows, maintaining source documents, common errors, and impacts of ineffective cash flow management.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 10

    Learning Objectives:

    - Understand the importance of effective


    cash flow management in a higher
    education institution.

    - Identify the major topics and key points


    related to cash flow management.

    - Learn about the types and forms of


    cash flows.

    - Understand the procedures and


    processes involved in cash flow
    management.
    - Recognize common techniques and
    methods for maintaining source
    documents of cash inflow and outflow.

    - Identify common errors in


    documenting cash flow evidence.

    - Understand the characteristics of


    ineffective cash flow management.

    - Recognize the impacts of payments


    without evidence and unrecognized cash
    collection.

    Warm-up Questions:
    1. Why is cash flow management
    important for a higher education
    institution?

    2. Can you name some common types of


    cash flows in an educational setting?

    3. What are some procedures involved in


    managing cash inflow and outflow?

    4. How can source documents be


    maintained effectively for cash
    transactions?
    5. What are some common errors that
    can occur when documenting cash flow
    evidence?

    6. What are the characteristics of


    ineffective cash flow management?

    7. What are the potential impacts of


    making payments without proper
    evidence or failing to recognize cash
    collection?
    Title: Cash Inflow and Outflow Management
    Training Materials for Higher Education
    Institution Employees

    1. Major Topics in Cash Flow Management


    Training Material:

    - Importance of Cash Flow Management


    - Understanding Cash Inflows and Outflows

    - Cash Flow Forecasting

    - Cash Flow Analysis and Reporting

    - Cash Flow Budgeting

    2. Types and Forms of Cash Flows:

    - Operating Cash Flows


    - Investing Cash Flows

    - Financing Cash Flows

    - Direct and Indirect Cash Flows

    3. Procedures and Processes of Cash Flow


    Management:

    - Cash Handling Policies and Procedures


    - Cash Collection Procedures

    - Cash Payment Procedures

    - Reconciliation Processes

    - Internal Controls for Cash Management

    Cash Collection Procedures

    - Payment Authorization Processes


    - Cash Reconciliation Steps

    4. Common Techniques and Methods of


    Maintaining Source Documents:

    - Cash Receipts Journals


    - Cash Disbursement Journals

    - Bank Reconciliation Statements

    - Petty Cash Logs

    - Cash Flow Statements

    Receipts and Invoices

    - Bank Statements

    - Cash Registers
    5. Common Errors in Documenting Cash
    Flow Evidences:

    - Missing or Incomplete Documentation


    - Incorrect Recording of Transactions

    - Failure to Reconcile Cash Balances

    - Unauthorized Cash Transaction

    6. Characteristics of Ineffective Cash Flow


    Management:

    - Lack of Transparency in Cash Transactions


    - Poor Cash Flow Forecasting

    - Inadequate Internal Controls

    - Failure to Monitor Cash Flows RegularlyRegularl


    7. Impacts of Payments Without Evidences and
    Unrecognized Cash Collection:

    - Risk of Fraud and Misappropriation

    - Inaccurate Financial Reporting

    - Cash Shortages or Overages

    - Legal and Compliance Issues

    - Financial Losses

    - Audit Failures

    - Reputational Damage

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