Treasury & Cash Management Knowledge Center
Explore our verified library of Treasury & Cash Management transactions. Every entry is reviewed for IFRS compliance and real-world accuracy by our technical accounting team.
How to record a bank sweep transfer
Recording the automated daily transfer of excess funds from an operating account to a higher-interest sweep account.
How to account for cash pooling deposits
Accounting for the transfer of a subsidiary's surplus cash into a centralized group treasury pool.
How to revalue foreign currency bank accounts
Adjusting the carrying value of a foreign currency bank account to the period-end spot rate.
How to record short-term treasury bill purchase
Recording the purchase of a 90-day T-Bill at a discount to its face value.
How to accrue interest on certificates of deposit
Recognizing interest earned on a short-term CD that has not yet reached maturity.
How to record a spot foreign exchange trade
Accounting for the conversion of functional currency into foreign currency for immediate delivery.
How to record a cash pool intercompany loan
Recording the movement of funds from a subsidiary to a master header account within a cash pooling structure.
How to record commercial paper purchase
Accounting for the acquisition of unsecured, short-term debt instruments issued by corporations.
How to record realized gain on FX settlement
Recording the difference between the original recorded liability and the actual cash paid due to exchange rate changes.
How to record money market fund dividends
Accounting for the reinvestment of dividends earned on a money market fund balance.
How to record a forward exchange contract
Initial recognition of a forward exchange contract used to hedge foreign currency exposure.
How to account for notional pooling interest
Recording the net interest received from a bank on a notional cash pooling arrangement.
How to record bank sweep service fees
Recording the administrative fees charged by financial institutions for automated sweep services.
How to record zero-coupon bond purchase
Recording the acquisition of a short-term zero-coupon bond at a discount from face value.
How to record repurchase agreement purchase
Recording a short-term investment in a repurchase agreement (Repo) for cash management.
How to record a foreign currency wire fee
Recording the transaction fee charged by a bank for processing a cross-border payment in a foreign currency.
How to record reversal of FX unrealized gain
Reversing a previous period's unrealized foreign exchange gain at the start of a new period to prepare for actual realization.
How to record sweep to money market fund
Transferring excess liquidity from a non-interest bearing operating account to a money market fund via a bank sweep.
How to record cash pool interest expense
Recognizing the interest cost incurred by a subsidiary for utilizing a credit balance in a group cash pooling arrangement.
How to record maturity of treasury bill
Recording the receipt of the face value of a U.S. Treasury Bill upon its maturity date.
How to record forward contract settlement loss
Records the cash outflow and the realized loss resulting from the settlement of a forward exchange contract.
How to record commercial paper interest income
Recognition of interest income earned upon the maturity of a commercial paper investment held for liquidity.
How to record cash pool overdraft interest
Accruing interest expense for a subsidiary that maintains a negative balance in a physical cash pooling structure.
How to record short-term bond purchase
Recording the initial acquisition of high-grade corporate bonds intended for short-term treasury management.
How to record realized loss on FX settlement
Capturing the loss incurred when the exchange rate at the time of invoice payment differs from the rate at initial recognition.
How to record unrealized gain on FX forward
Adjusting the fair market value of an outstanding forward exchange contract at period-end.
How to record cash pool withdrawal
Recording a participant entity's withdrawal of funds from a physical cash pooling structure.
How to record sweep liquidation to cash
Recording the return of funds from a sweep investment vehicle to the primary operating account.
How to record FX loss on accounts payable
Recording the unrealized exchange loss on foreign currency denominated payables due to currency fluctuations.
How to record T-bill discount amortization
Recognizing interest income through the systematic amortization of a Treasury Bill's purchase discount.
How to record cash pool concentration
Recording the transfer of excess funds from a subsidiary account to a master header account in a physical cash pooling structure.
How to record foreign currency deposit
Initial recognition of a foreign currency cash receipt converted to functional currency at the spot rate.
How to record money market fund redemption
Recording the liquidation of money market fund units and the transfer of proceeds to the operating cash account.
How to record unrealized loss on FX forward
Mark-to-market adjustment for an outstanding foreign exchange forward contract that has declined in value at month-end.
How to record CD maturity and interest
Recording the return of principal and the receipt of final interest income upon the maturity of a certificate of deposit.
How to record repo interest income
Recording the interest earned upon the settlement or maturity of a repurchase agreement (Repo).
How to record cash pool allocation fee
Accounting for administrative fees charged to participants of a corporate cash pool by the header account.
How to record FX gain on accounts receivable
Adjusting the carrying value of foreign currency receivables due to favorable exchange rate movements.
How to record investment broker commission
Recognizing transaction costs associated with the acquisition of short-term liquid investments.
How to record restricted cash reclassification
Moving funds from unrestricted operating cash to a restricted account for debt collateral or legal requirements.
How to record a bank guarantee fee
Recognition of fees paid to a financial institution for issuing a guarantee to a third party.
How to record short-term investment impairment
Recording a write-down for a permanent decline in value of short-term marketable securities.
How to record a treasury bill sale before maturity
Accounting for the disposal of a T-bill prior to its maturity date, recognizing any gain or loss.
How to record cash pool interest receivable
Accruing interest income earned on a positive balance maintained within a corporate cash pool.
How to record a bank collateral deposit
Reclassifying available cash to a restricted status to secure a credit facility or letter of credit.
How to record foreign currency bank transfer
Recording the movement of funds between a domestic currency account and a foreign currency account within the same entity.
How to record corporate note purchase
Recording the purchase of a short-term corporate promissory note held for liquidity purposes.
How to record interest rate swap payment
Recording the periodic net cash settlement for a floating-to-fixed interest rate swap used for treasury hedging.
How to record bank draft issuance
Recording the issuance of a bank draft where funds are immediately withdrawn from the company account.
How to record a term deposit placement
Transferring liquid cash into a fixed-term deposit account with a specified maturity date.
How to record a cash pool liquidity fee
Recording the fee charged by a lead bank or header company for maintaining liquidity within a cash pooling structure.
How to record revolving credit facility fees
Accounting for the commitment fees paid to a bank to keep a revolving credit line available for use.
How to record sweep interest income
Recording the interest earned on funds automatically moved from a checking account into an interest-bearing sweep account.
How to record a currency option premium
Recording the payment made to purchase a foreign currency option for hedging purposes.
How to record a letter of credit fee
Recording the issuance or amendment fees paid to a bank for a letter of credit (LC) used in trade finance.
How to record repurchase agreement maturity
Records the return of principal and the final interest payment from a matured repurchase agreement (Repo).
How to record cash pool dividend payment
Records a dividend paid by a subsidiary directly into a corporate cash pooling structure.
How to record currency swap points expense
Records the amortization of the forward points/spread on a currency swap used for liquidity management.
How to record a cash pool credit limit fee
Records the bank fee for maintaining an intraday or overnight credit limit within a cash pooling arrangement.
How to record certificate of deposit purchase
Records the initial investment in a short-term certificate of deposit (CD) with a financial institution.
How to record currency swap principal exchange
Records the initial exchange of principal amounts in a currency swap agreement at the spot rate.
How to record bank overdraft reclassification
Reclassifies a negative bank balance to a liability for financial reporting purposes at month-end.
How to record cash pool sweep to parent
Records the movement of excess cash from a subsidiary account to the main concentration account.
How to record gain on marketable securities
Records the realized gain from the sale of short-term liquid investments.
How to record a currency option exercise
Records the settlement of a currency option when the strike price is favorable compared to the spot rate.
How to record loss on marketable securities
Recognizing a decrease in the fair value of liquid short-term investments held for trading at the reporting date.
How to revalue foreign currency debt
Adjusting the carrying value of a foreign-denominated loan to the functional currency at the period-end spot rate.
How to record sweep to line of credit
Recording an automated transfer of excess operating cash to pay down an outstanding revolving credit facility.
How to record cash pool interest payable
Accruing interest owed to participants within a corporate cash pooling structure based on their net surplus positions.
How to record commercial paper redemption
Recording the receipt of principal funds upon the maturity of an investment in commercial paper.
How to record forward contract settlement gain
Accounting for the realized gain upon the maturity and net settlement of a foreign exchange forward contract.
How to record treasury bond coupon interest
Recording the periodic interest payment received from long-term government debt securities held for treasury purposes.
How to record reversal of FX unrealized loss
Reversing the prior period's unrealized foreign exchange loss at the start of a new accounting period to prepare for actual settlement.
How to record Eurobond interest accrual
Accruing interest earned but not yet received on Eurobonds held in the short-term investment portfolio.
How to record sweep from line of credit
Recording an automatic transfer from a revolving line of credit to the operating bank account to cover a cash deficit.
How to record cash pool deficit funding
Recording the injection of funds from a cash pool header to a subsidiary to cover a deficit balance.
How to record currency swap fair value adjustment
Recording the periodic mark-to-market adjustment for a currency swap derivative.
How to record treasury lock settlement-gain
Recording the cash settlement gain upon the expiration of a treasury lock used to hedge interest rates.
How to record cash pool surplus sweeping
Recording the transfer of excess cash from a subsidiary account to the central cash pool header.
How to record money market fund NAV loss
Recording a decrease in the net asset value (NAV) of a floating NAV money market fund.
How to record T-bill premium amortization
Recording the periodic amortization of a premium paid on a treasury bill purchase to adjust the investment carrying value.
How to record interest rate cap premium
Initial recognition of the cash paid to purchase an interest rate cap to hedge against rising interest rates.
How to record cash pool netting settlement
Settling net intercompany positions within a cash pooling structure to reduce external bank transfers.
How to record bankers' acceptance purchase
The purchase of a bankers' acceptance at a discount for short-term liquidity management.
How to record FX forward premium amortization
Accounting for the amortization of the forward point component of a foreign exchange forward contract.
How to record currency option expiration loss
Records the write-off of the initial premium paid for a currency option that expired out-of-the-money.
How to record treasury lock settlement loss
Records the cash settlement payment made to a counterparty when a treasury lock expires at a loss.
How to record cash pool administration fee
Records the monthly service charges levied by a bank for managing a multi-currency cash pooling structure.
How to record fiduciary deposit placement
Records the transfer of funds into a fiduciary deposit account managed by a bank for short-term yield.
How to record debt facility commitment fee
Records the fee paid to a lender for keeping a credit facility available for future borrowing.
How to record cash pool interest income
Records the receipt of interest income earned on surplus balances within a cash pooling structure.
How to record sweep to treasury account
Records the automated transfer of funds from an operational bank account to a central treasury account.
How to record FX forward contract transaction fee
Records the bank service charges or commissions paid upon the initiation of a foreign exchange forward contract.
How to record cash pool interest withholding tax
Records the tax withheld by a financial institution on interest earned within an international cash pool.
How to record interest rate swap transaction fee
Records the upfront fees paid to a bank or broker to execute an interest rate swap agreement.
Need a specific Treasury & Cash Management entry?
Our team is constantly updating the hub. If you can't find what you need, suggest a new entry below.
Contact Expert