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Back to the track — Treasury Accountant
The week opens with 2,150,000.00 available and a 750,000.00 minimum. The model shows a 1,200,000.00 shortage in week six while remaining facility is only 900,000.00. The team wants to put an unapproved 1,200,000.00 loan and a 500,000.00 supplier delay inside base. Expose the 300,000.00 gap, separate actions and set the decision deadline.
A thirteen-week forecast reveals when liquidity falls, what drives it and which decision is required before payment is due. Begin from a timestamped available balance, then build traceable receipts and payments from receivables, purchasing, payroll, tax, financing and approved projects. Separate contractual obligations from plans and confirmed receipts from expectations. Every line needs counterparty, reference, due date, probable cash date, owner and confidence. Revenue must become a collection curve rather than being copied into cash.
Source quality changes across the horizon. Near weeks use approved invoices, payment schedules, transfers and bank evidence; later weeks may use purchase orders, production plans, contracts, payroll cycles and operating drivers. Document where a forecast switches from driver to document to prevent double counting. Replace a planned line when the invoice appears and preserve one identifier from plan through order, invoice and payment.
The base case is the most probable outcome from current evidence, not management's preferred result. Stress explicit drivers and show upside only when executable. Keep supplier delays, financing draws and other management actions outside base until approved, with owner, deadline, value and impact. If week six needs 1,200,000.00 but remaining facility is 900,000.00, disclose the 300,000.00 gap rather than inventing finance.
Each week obeys opening cash plus receipts less payments equals closing cash, which rolls automatically to the next opening. Show gross flows by operating, investing and financing nature and eliminate internal transfers only at the appropriate consolidation level. Define a minimum liquidity threshold from obligations and volatility. Surface first breach, deepest gap and duration, while respecting entity, currency, legal and timing restrictions.
Forecast receipts from the open-customer schedule after excluding disputes, credits and holds and recognising documented payment promises. Use customer-specific payment behaviour rather than contractual due date or a blended average. Separate bank-channel certainty from expected collection and assign an owner. Quotes and purchase requests are not receipts, and collected tax is not free cash when payable. Record why dates move so collection action and future rules improve.
The treatment starts from these documents. Follow the numbers to identify recognition date, amount, counterparty, reference and approval evidence before preparing the entry.
Facts and supporting evidence
An approved 900,000.00 facility draw entered the bank.
Correct treatment and entry
| Account | Debit | Credit |
|---|---|---|
| Bank | 900,000.00 | |
| Bank facility | 900,000.00 | |
| Total (SAR) | 900,000.00 | 900,000.00 |
Treatment and financial effect
Bank evidence and agreement turn action into actual cash and financing.
Reperformance starts from this case's own facts: An approved 900,000.00 facility draw entered the bank. Obtain the original source that proves this event. The training drawings Thirteen-week forecast summary, Forecast-to-actual bridge explain field shape and reading order; they do not replace the case document or transfer their figures into it. Match entity, period, currency, reference and version to the bank statement, value date, approval and cash-flow assumption source, then confirm that the source supports the debit side (Bank) and the credit side (Bank facility). Missing ownership, date, reference or approval remains an open exception; a balancing journal or undocumented assumption does not cure it.
Remeasure from the facts before reading the proposed journal, then add it independently: total debits 900,000.00 and total credits 900,000.00. Debit detail: Bank for 900,000.00. Credit detail: Bank facility for 900,000.00. Link every line to the recognition or measurement rule explained in the lecture, then trace its reference and posting date. After posting, test the bank reconciliation, cash position and approved authorities. Equal sides prove arithmetic only, not the correct account, period or classification.
Before close, compare the correct treatment with the common alternative and record its specific effect: Cash and facility are overstated by 300,000.00 and the decision gap disappears. Do not close until the journal agrees with cash, interest, working capital and forecast and an independent reviewer can move from balance to account, reference and this event's own source. Keep the calculation, source version, journal identifier, reconciliation result and unresolved exceptions in the same workpaper. An attached file without a stated conclusion is not review evidence.
ERP supplies receivables, invoices, purchase orders, payroll and finance populations, while the model adds probable cash date, confidence, scenario and owner. It preserves source identifiers and versions so documents replace plans rather than duplicate them and ties actuals to bank response for variance decomposition.
Build thirteen weeks from 2,150,000.00, showing the 750,000.00 threshold, week-six 1,200,000.00 shortage, 900,000.00 facility and 300,000.00 decision gap.
Work output: A workbook
These are yours once downloaded, and need no account. Fill them with your own figures and keep them in your portfolio.
Calculate a 900,000.00 loan schedule from approved terms, then move principal and cost into payment weeks without treating calculation as evidence the facility exists.
Build base, stress and actions before week six.
What you haveLedger opening 2,300,000.00; available 2,150,000.00.
The arithmetic in this case runs in the tool itself, which is open to you any time with your own figures.
Log every flow without source, date, confidence or owner, every action mixed into base and every timing or amount variance that did not improve source rules.
This is not sent anywhere and not stored here. Write it down for yourself — in the workpaper you downloaded, or on paper.
Forecast starts from available cash and turns documents and drivers into dated confidence-rated flows. Base is separate from stress and action and every week ties. First breach sets decision timing, while variance decomposes timing, amount and population so the model learns.
What do you do when week six shows a 1,200,000.00 shortage and only 900,000.00 remaining facility?
Answer every question. Getting them all right records this lesson; you may retry as often as you need.
Reading alone records nothing.
The complete applied walkthrough is available below while the recording is prepared.
I fix 2,150,000.00 available opening and a 750,000.00 minimum, then build each week from near documents and later drivers under one identifier. Base reveals a 1,200,000.00 week-six need. I do not put an unapproved loan or supplier delay in base; I show actions with owners and deadlines. Evidenced facility is 900,000.00, leaving 300,000.00 and a decision date before week six. When an 800,000.00 receipt and 780,000.00 payment slip, I do not call variance 20,000.00; I open both and improve their rules. Every week ties, every estimate is visible and actual returns to bank evidence. The file does not predict the future; it gives management time to change it.
Classify payments as non-deferrable, negotiable contractual, discretionary or gate-dependent, but never move a due obligation merely because it is inconvenient. Show due date and possible negotiation separately. Link suppliers to invoices, orders, receipts and schedules and include uninvoiced committed obligations. Model debt principal and finance cost on contractual dates. The amortisation tool allocates payments but does not prove facility existence or input correctness; reviewers return to the agreement and bank evidence.
Freeze each prior forecast and compare actual movement by movement and category. Separate timing, amount, unforecast movement and forecast-not-realised differences. A delayed 800,000.00 receipt and 780,000.00 payment net to 20,000.00 but remain two material failures. Assign cause, owner and action and change the source rule, not merely the commentary. Measure accuracy by horizon, closing balance and first shortage week.
Set a weekly cut-off, source owners, preparer, reviewer and action authority. Lock formulas, separate inputs, version extracts, rates, assumptions and changes, and publish a read-only decision copy. Review major receipts, near payments, facilities, restrictions and minimum cash and reperform the bridge and selected sources. Missing data must be an explicit estimate with method, age, confidence and owner. Focus governance on first breach, deepest gap, drivers and actions.
Facts and supporting evidence
A 110,000.00 payment contains 95,000.00 principal and 15,000.00 finance cost.
Correct treatment and entry
| Account | Debit | Credit |
|---|---|---|
| Bank facility | 95,000.00 | |
| Finance cost | 15,000.00 | |
| Bank | 110,000.00 | |
| Total (SAR) | 110,000.00 | 110,000.00 |
Treatment and financial effect
Contract schedule separates principal settlement from period finance cost.
Reperformance starts from this case's own facts: A 110,000.00 payment contains 95,000.00 principal and 15,000.00 finance cost. Obtain the original source that proves this event. The training drawings Thirteen-week forecast summary, Forecast-to-actual bridge explain field shape and reading order; they do not replace the case document or transfer their figures into it. Match entity, period, currency, reference and version to the bank statement, value date, approval and cash-flow assumption source, then confirm that the source supports the debit side (Bank facility, Finance cost) and the credit side (Bank). Missing ownership, date, reference or approval remains an open exception; a balancing journal or undocumented assumption does not cure it.
Remeasure from the facts before reading the proposed journal, then add it independently: total debits 110,000.00 and total credits 110,000.00. Debit detail: Bank facility for 95,000.00; Finance cost for 15,000.00. Credit detail: Bank for 110,000.00. Link every line to the recognition or measurement rule explained in the lecture, then trace its reference and posting date. After posting, test the bank reconciliation, cash position and approved authorities. Equal sides prove arithmetic only, not the correct account, period or classification.
Before close, compare the correct treatment with the common alternative and record its specific effect: Liability is overstated and profit understated by 95,000.00. Do not close until the journal agrees with cash, interest, working capital and forecast and an independent reviewer can move from balance to account, reference and this event's own source. Keep the calculation, source version, journal identifier, reconciliation result and unresolved exceptions in the same workpaper. An attached file without a stated conclusion is not review evidence.
Facts and supporting evidence
The entity received 800,000.00 against an existing receivable.
Correct treatment and entry
| Account | Debit | Credit |
|---|---|---|
| Bank | 800,000.00 | |
| Customer receivables | 800,000.00 | |
| Total (SAR) | 800,000.00 | 800,000.00 |
Treatment and financial effect
Receipt realises forecast and clears receivable without new revenue.
Reperformance starts from this case's own facts: The entity received 800,000.00 against an existing receivable. Obtain the original source that proves this event. The training drawings Thirteen-week forecast summary, Forecast-to-actual bridge explain field shape and reading order; they do not replace the case document or transfer their figures into it. Match entity, period, currency, reference and version to the bank statement, value date, approval and cash-flow assumption source, then confirm that the source supports the debit side (Bank) and the credit side (Customer receivables). Missing ownership, date, reference or approval remains an open exception; a balancing journal or undocumented assumption does not cure it.
Remeasure from the facts before reading the proposed journal, then add it independently: total debits 800,000.00 and total credits 800,000.00. Debit detail: Bank for 800,000.00. Credit detail: Customer receivables for 800,000.00. Link every line to the recognition or measurement rule explained in the lecture, then trace its reference and posting date. After posting, test the bank reconciliation, cash position and approved authorities. Equal sides prove arithmetic only, not the correct account, period or classification.
Before close, compare the correct treatment with the common alternative and record its specific effect: Revenue and receivables are overstated by 800,000.00 and actual loses its population link. Do not close until the journal agrees with cash, interest, working capital and forecast and an independent reviewer can move from balance to account, reference and this event's own source. Keep the calculation, source version, journal identifier, reconciliation result and unresolved exceptions in the same workpaper. An attached file without a stated conclusion is not review evidence.
Facts and supporting evidence
A 780,000.00 supplier payment settled a recorded obligation.
Correct treatment and entry
| Account | Debit | Credit |
|---|---|---|
| Supplier payables | 780,000.00 | |
| Bank | 780,000.00 | |
| Total (SAR) | 780,000.00 | 780,000.00 |
Treatment and financial effect
Cash flow ties to due date, supplier and bank response.
Reperformance starts from this case's own facts: A 780,000.00 supplier payment settled a recorded obligation. Obtain the original source that proves this event. The training drawings Thirteen-week forecast summary, Forecast-to-actual bridge explain field shape and reading order; they do not replace the case document or transfer their figures into it. Match entity, period, currency, reference and version to the bank statement, value date, approval and cash-flow assumption source, then confirm that the source supports the debit side (Supplier payables) and the credit side (Bank). Missing ownership, date, reference or approval remains an open exception; a balancing journal or undocumented assumption does not cure it.
Remeasure from the facts before reading the proposed journal, then add it independently: total debits 780,000.00 and total credits 780,000.00. Debit detail: Supplier payables for 780,000.00. Credit detail: Bank for 780,000.00. Link every line to the recognition or measurement rule explained in the lecture, then trace its reference and posting date. After posting, test the bank reconciliation, cash position and approved authorities. Equal sides prove arithmetic only, not the correct account, period or classification.
Before close, compare the correct treatment with the common alternative and record its specific effect: Inventory and payables are overstated by 780,000.00 and forecast no longer ties to obligation. Do not close until the journal agrees with cash, interest, working capital and forecast and an independent reviewer can move from balance to account, reference and this event's own source. Keep the calculation, source version, journal identifier, reconciliation result and unresolved exceptions in the same workpaper. An attached file without a stated conclusion is not review evidence.