Free ACCA FFM Cash Forecasting and Budgeting Study Guide

Overview

This module covers cash flow management and forecasting techniques, including cash flow sources, cash budget preparation, and scenario analysis. Topics include operating investing financing cash flows, receipts payments schedules, and sensitivity analysis.

1. Nature and sources of cash

• Operating, investing, and financing cash flows
• Short-term cash sources and facilities
• Cash flow drivers and seasonality

2. Cash budgets and forecasts

• Preparing receipts and payments schedules
• Cash flow forecasting techniques and assumptions
• Scenario and sensitivity analysis for cash planning