## Overview

This module covers treasury management and cash balance optimization, including treasury objectives, cash deficit management, and surplus investment strategies. Topics include bank relationships, overdrafts short-term loans, and investment vehicles.

## 1. Treasury function and banking

- [Objectives and responsibilities of treasury](acca-ffm-treasury-function-and-banking-objectives-and-responsibilities-of-treasury.md)
- [Bank relationships and payment systems overview](acca-ffm-treasury-function-and-banking-bank-relationships-and-payment-systems-overview.md)
- [Cash handling controls and fraud prevention](acca-ffm-treasury-function-and-banking-cash-handling-controls-and-fraud-prevention.md)

## 2. Managing cash deficits

- [Overdrafts, short-term loans, and lines of credit](acca-ffm-managing-cash-deficits-overdrafts-short-term-loans-and-lines-of-credit.md)
- [Cost considerations and facility selection](acca-ffm-managing-cash-deficits-cost-considerations-and-facility-selection.md)
- [Cash flow timing, buffers, and covenant awareness](acca-ffm-managing-cash-deficits-cash-flow-timing-buffers-and-covenant-awareness.md)

## 3. Managing cash surpluses

- [Short-term investment vehicles and criteria](acca-ffm-managing-cash-surpluses-short-term-investment-vehicles-and-criteria.md)
- [Liquidity, yield, and risk trade-offs](acca-ffm-managing-cash-surpluses-liquidity-yield-and-risk-trade-offs.md)
- [Cash pooling and sweeping basics](acca-ffm-managing-cash-surpluses-cash-pooling-and-sweeping-basics.md)


Free ACCA FFM Managing Cash Balances and Treasury Study Guide