Working Capital Management (CPE Course)

CPE Credit: 5 hours

Course Type: Downloaded PDF materials with online test

Price (with PDF Textbook): $50


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Course Description
Poor management of working capital may trigger unexpected cash shortfalls that can cripple a business. This course discusses how to avoid these problems by maintaining tighter control over working capital. Working Capital Management does so with specific recommendations for how to manage cash, receivables, inventory, and payables. The course goes even further, describing how to achieve the ultimate goal of zero working capital.


Author: Steven Bragg

Course Number: FN1021

Table of Contents

Chapter 1. Working Capital Concepts
Chapter 2. Cash and Investment Management
Chapter 3. Receivables Management
Chapter 4. Inventory Management
Chapter 5. Payables Management
Chapter 6. Asset-Based Lending

Learning Objectives

  • Recognize the conditions that can lead to zero working capital.

  • Identify the proper type of financing to be used for different working capital conditions.

  • Specify the sources of information used for the development of a cash forecast.

  • Recognize the benefits of cash concentration and the types of available cash sweeps.

  • State the characteristics of the different types of short-term investments.

  • Specify how the receivables investment will change in conjunction with differences in payment terms granted.

  • Identify the possible contents of a credit rating system and how the scoring is organized.

  • Recognize the circumstances under which software can be used to enhance collection activities.

  • Specify the structure of the measurements used to monitor accounts receivable.

  • State the activities that can be used to reduce the overall investment in inventory.

  • Recognize the activities required to ensure the success of a produce to order system.

  • Specify the behavioral effects of using inventory measurements.

  • Identify the different types of float.

  • State the different types of signals that may be sent to a supplier as part of the process of obtaining more credit.

  • Specify the operational requirements demanded by lenders for asset-based lending arrangements.

  • Recognize the contents of a borrowing base calculation.

Level: Overview

Instructional Method: QAS Self-Study

NASBA Category: Management Services

Prerequisites: None

Advance Preparation: None

Latest Review Date: August 2024

Program Registration Requirements: Click on "Purchase Course" near the top of this page to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.

Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.


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AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

The NASBA sponsor identification number for Accountingtools, Inc. is 115881.


AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.