Treasurer’sGuidebook

CPE EditionDistributed by The CPE Store

www.cpestore.com1-800-910-2755

Steven M. Bragg

Treasurer’s

Guidebook

Course Instructions and

Final Examination

The CPE Store819 Village Square Drive

Tomball, TX 773751-800-910-2755

Treasurer’s Guidebook

Table of Contents

Page Course Objectives .............................................................................................................. 3 Course Instructions ............................................................................................................ 3 Final Examination ............................................................................................................... 5

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COPYRIGHT 2015 – The CPE Store – ALL RIGHTS RESERVED. No portion of this material may be reprinted, repro-duced, transmitted, stored in a retrieval system, or otherwise utilized, in any form or by any means, electronic or mechanical, including photocopying or recording, now existing or hereinafter invented, nor may any part of this course be used for teaching without written permission from the publisher and the author.

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Course Objectives

After completing this course, you will be able to: Identify the aspect of a business for which the treasury function is responsible Determine which part of the treasury department executes transactions Recognize how to improve the layout of the treasury department Spot an example of a periodic bank fee Pinpoint a special event that could trigger a credit assembly by a bank Select the definition for a threshold cash sweep Choose an advantage of notional pooling Ascertain why a company might use multi-tiered banking Pinpoint aspects of the receipt and disbursements method Identify which cash forecast information is considered highly reliable Determine the purpose of a cash forecast reconciliation Recognize the function of a correspondent bank Select the definition of an on-us check Ascertain how the Continuous Linked Settlement system is used Identify a true statement regarding the laddering strategy Determine how interest rates are affected by inverted yield curves Ascertain why commercial paper has a short maturity Discern when the Regulation A exemption can and cannot be used Recognize what a solicitation of interest under Regulation A must include Pinpoint the topic of the questions typically included on the questionnaire sent to accredited investors Identify the components of the pricing arrangement for a factoring deal Determine what is typically included in the terms of a hard money loan Recognize when a supplier is more likely to take advantage of a supply chain financing offer Spot an example of an operational hedge Ascertain how payment netting is used Determine why a call option might be used by the owner Discern what a claims-made policy provides coverage for Identify a key advantage of using credit insurance Spot the essential difference between whole life and term life Determine what happens to a company’s credit policy when the company has low product margins Recognize documents collected as part of a credit review Ascertain when an internal credit rating system functions best Spot a business characteristic that can lead to the achievement of zero working capital Pinpoint the key issue that shifts a transaction from other comprehensive income to earnings Identify the main type of hedging classifications Determine the net result of a fully effective fair value hedge Spot a valid customization cost associated with a treasury management system Recognize when to revise the construction of the cash forecast spreadsheet Ascertain when actual funds transfers should be reconciled Discern why a restrictive legend is added to stock certificates Calculate days sales in accounts receivable Determine what is included in the calculation of earnings on invested funds Spot a measure of the ability to pay concept

Course Instructions

To fully benefit from this course, please follow all of the steps below. 1. Read each chapter in the text to get a good understanding of the material. 2. Answer the study guide problems which appear at the end of each chapter. After answering the problems,

compare your answers with the correct answers to ensure that you understand the material. 3. When you feel that you have a good understanding of the material contained in the chapter, answer the ques-

tions on the final examination.

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4. When you have completed the final examination, record your answers on the answer sheet provided and sub-mit it for grading. A score of 70% or better is required to pass. Please also complete the course evaluation and submit it to us along with your answer sheet. Upon passing you will receive a Certificate of Completion stating that you have successfully completed the course and earned the continuing education credit.

Prerequisites and Advance Preparation

No prerequisites or advance preparation are required for this course. CPE Credit

This course is recommended for 16 CPE credits. Final Exam Grading

► Online: Our fastest option, with instant results. Simply go to www.cpestore.com and click the link for online grading. Just follow the instructions from there. When you finish entering your answers, you’ll receive instant test results and a Certificate of Completion to print.

► By Mail: Mail your test and course evaluation to us. We grade the tests the day we receive them and mail

the results and Certificate of Completion to you the following business day. ► By Fax: Just fax your answer sheet to 1-281-255-4337. If you need us to fax the Certificate of Completion

back to you, please provide us with your fax number and write “please fax back” on your answer sheet. If you don’t need the Certificate faxed back, please write “no fax needed” on your answer sheet.

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The CPE Store guarantees your satisfaction. If, for any reason, you are not completely satisfied with your purchase, return it to us unused within 30 days for a prompt refund, no questions asked. (Sorry, but shipping fees are not refundable.) Customer Service

The CPE Store holds itself to the highest standards. If we have not met your expectations, something is missing, or you just have a question please contact us at 1-800-910-2755 or customerservice@cpestore.com. About Our Courses

The CPE Store’s courses are developed to satisfy the continuing education requirements of the American Institute of Certified Public Accountants, each state’s Board of Accountancy and the National Association of State Boards of Accountancy (NASBA). If your state requires registration of sponsors, our sponsor number will appear on your Certificate of Completion. Our courses are designed to meet the continuing education requirements of accounting professionals. A great deal of care has been taken to ensure that the course material is both interesting and relevant to the practice of ac-counting. The information presented is, to the best of our knowledge, current and accurate. However, The CPE Store is not in the business of rendering legal, accounting or other professional advice and as such, the material presented in our courses is intended as an overview. If legal advice or other expert assistance is required, the ser-vices of a competent professional should be sought.

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Treasurer’s Guidebook 16-Credit Course

Final Examination

A score of 70% or higher is required to pass the exam. If you score less than 70% on your first attempt, we will allow you to take the test a second time. Chapter 1 – Treasury Management 1. Ultimately, the treasury function is responsible for the _____________ of a business.

A. Profitability B. Liquidity C. Asset turnover D. Working capital

2. It may be necessary to maintain local treasury expertise that has knowledge of what?

A. Local regulations B. Hedging requirements C. Lending regulations D. Intercompany lending

3. Which part of the treasury department executes transactions?

A. Front office B. Hedging office C. Back office D. Middle office

4. Which of the following does not improve the layout of the treasury department?

A. Provide employees with quality printers positioned adjacent to their computers B. Eliminate cubicles in favor of clusters of desks C. Issue mobile office carts to employees D. Allow employees to keep an excess “stash” of office supplies at their desks

Chapter 2 – Bank Relations 5. What is an example of a periodic bank fee?

A. Check processing fee B. Not sufficient funds fee C. Account fee D. Printed report fee

6. What is a special event that could trigger a credit assessment by a bank?

A. The completion of a planned series of fixed asset acquisitions B. The replenishment of the allowance for doubtful accounts C. A minor acquisition D. The reporting of an unusually large loss

Chapter 3 – Cash Concentration 7. A cash concentration system can eliminate _____________ on individual bank accounts.

A. Service fees B. Overdraft fees C. NSF check fees D. Debits

Final Exam

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8. Which statement regarding a threshold cash sweep is true? A. It moves cash into an account when the balance is too low B. It is designed to maximize the amount of cash swept from all accounts C. It only sweeps cash from an account above a certain minimum balance D. It occurs at the end of every business day

9. What is the best cash pooling system for local managers who want control over their cash balances?

A. Multi-tiered banking B. Zero balance accounts C. Cash sweeping D. Notional pooling

10. Which of the following is true with regard to notional pooling?

A. Is legal in all countries B. Requires that cash be moved into a central investment account C. Does not require that cash be physically centralized D. Does not allow for the allocation of interest income

11. Why might a company use multi-tiered banking?

A. To push cash down to local bank accounts B. To merge banks together C. As a cost-effective alternative to a lockbox network D. To shift cash from local accounts to accounts in larger banks

Chapter 4 – Cash Forecasting 12. What is not included in the receipts and disbursements method?

A. Scheduled dividend payments B. Budgeted cash flows C. Payroll records D. Anticipated receivable collections

13. What must be manually updated in a medium-term forecast?

A. Cash paid for cost of goods sold items B. Seasonal costs C. Cash paid for payroll D. Cash receipts from customers

14. What cash forecast information is not considered highly reliable?

A. Receipts from credit sales B. Cash inflows from investments C. Payments for dividends D. Debt payments

15. What is the purpose of a cash forecast reconciliation?

A. Reduce the amount of work performed by the outside auditors B. Improve the accuracy of the cash forecast C. Identify fraudulent transactions D. Provide justification for extended systems analysis work

Chapter 5 – Clearing and Settlement Systems 16. A correspondent bank acts as which of the following?

A. The subsidiary of a parent-company bank B. The foreign branch of a bank C. A supplier that handles transactions more efficiently than the sourcing bank D. The agent for another bank

Final Exam

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17. Complete this sentence. An on-us check is a check: A. Deposited in the same bank on which it was drawn B. In which the payer is the same as the payee C. Issued to a payee within the same country as the payer D. Issued to a payee located in a different country than the payer

18. The Fedwire system is which of the following?

A. A net settlement system B. Operated by a consortium of banks located in the New York area C. A gross settlement system D. Designed for low-value, high-volume payments

19. How is the Continuous Linked Settlement system used?

A. To settle foreign exchange transactions B. As a gross settlement system C. For all types of currencies D. Without a direct link between specific payment transactions

Chapter 6 – Investment Management 20. Which statement is true about the laddering strategy?

A. Should be confined to foreign exchange hedging B. Involves making investments of staggered duration C. Is based on an overnight sweep configuration D. Generates returns roughly equivalent to those of the earnings credit

21. What happens to interest rates if there is an inverted yield curve?

A. Are flat for all maturities B. Are lower than may be obtained through an earnings credit C. Increase for longer-term maturities D. Decline for longer-term maturities

22. Commercial paper has a short maturity in order to do what?

A. Avoid the yield curve B. Gain FDIC coverage C. Avoid registration with the Securities and Exchange Commission D. More effectively compete with bonds

23. Which statement is true regarding a secondary market?

A. Allows for the liquidation of an investment prior to its maturity date B. Is not regulated by the government C. Is comprised of the issuers of financial instruments D. Is periodically shut down by regulators

Chapter 7 – Equity Financing 24. When can the Regulation A exemption not be used?

A. The SEC is currently reviewing a registration statement filed by the company B. The company has recently gone public through a reverse merger C. The company was investigated for disclosure problems seven years ago D. The company is organized as a Subchapter S entity

25. What must be included with a solicitation of interest under Regulation A?

A. A statement that money can be sent directly to the company to purchase securities B. A notification that a statement of interest is an obligation to purchase securities C. The name of the company’s chief executive officer D. The listing of the regions in which the company sells its products

Final Exam

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26. A questionnaire sent to accredited investors typically includes questions concerning which of the following? A. The assets of the investor held in trust for others B. The ability of the investor to invest C. The spending habits of the investor D. The amount of free cash flow available for investing

Chapter 8 – Debt Financing 27. What is not included in the pricing arrangement for a factoring deal?

A. The advance percentage B. The reserve to be withheld C. The cost of the arrangement D. Warrants

28. What is typically included in the terms of a hard money loan?

A. A low interest rate B. Collateral C. A long repayment period D. A sinking fund to ensure timely repayment

Chapter 9 – Supply Chain Financing 29. When is a supplier more likely to take advantage of a supply chain financing offer?

A. When the economy is robust B. When the interest rate being charged is high C. When there are existing factoring arrangements in place with other lenders D. When the existing payment terms are lengthy

Chapter 10 – Treasury Risk Management 30. Which of the following is an example of an operational hedge?

A. Building reserves B. The alignment of sales and purchases within the same country C. Requiring customers to pay in the company’s home currency D. A forward window contract

31. How can a forward contract be used?

A. To acquire a loan in a foreign currency B. To buy foreign currency on a future date, at a predetermined exchange rate C. To have an option to buy currency on a future date D. To swap currency holdings on a future date

32. The components of a swap transaction do not include which of the following?

A. An interest rate reflecting the comparative differences in inflation rates between the two countries B. An interest rate reflecting the comparative differences in interest rates between the two countries C. The initial swap date D. The transaction reversal date

33. In what way is payment netting used?

A. In a gross settlement system B. Primarily between companies using the same currency C. To offset the accounts receivable and payable between two parties D. To avoid income tax issues

34. When is it a reasonable option to not mitigate interest rate risk?

A. When all invested funds are in foreign currencies B. When a company has a large amount of fixed-rate bonds outstanding C. When a company has minimal amounts of debt D. When a company has significant investments

Final Exam

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35. An FRA starting in two months and ending in five months has which designation? A. 5 × 2 B. 0 × 5 C. 3 × 6 D. 2 × 5

36. What uses a standardized agreement and is marked to market every day?

A. Futures contract B. Forward rate agreement C. Interest rate swap D. Call option

37. Why might a call option be used by the owner?

A. To keep the effective interest rate within a narrow band of possible rates B. Solely to protect against changes in the long-term interest rate C. To protect against rising interest rates D. To protect against declining interest rates

38. Which statement about interest rate swaptions is true?

A. Requires the buyer to enter into an interest rate swap arrangement B. Gives the buyer the option to enter into an interest rate swap arrangement C. Only pays out in a foreign currency D. Contains no counterparty risk

Chapter 11 – Insurance 39. What is an individual who is directly employed by an insurer to sell its insurance offerings known as?

A. Agent B. Direct writer C. Broker D. Captive agent

40. What is the intent of using a deductible in an insurance contract?

A. Shift some of the insurance cost to the customers of the insured B. Ensure that the insured will buy more insurance riders C. Avoid frivolous claims D. Reduce the maximum payout that the insurance carrier must pay

41. What is coinsurance intended to do?

A. Ensure that certain events are not covered B. Place a limit on the total amount paid out C. Take the place of a deductible D. Penalize the insured party for under-insuring a property

42. What is a problem with all-perils coverage?

A. Its potentially excessive cost B. Its specific exclusion of numerous perils C. That it cannot be applied to a corporate parent D. That coverage cannot extend beyond a one-year period

43. What is the combined ratio designed to measure?

A. The financial performance of an insurer B. The return on investment of an insurer C. The level of insurance coverage of a policyholder D. The profitability of an insurance broker

44. What is a unique benefit associated with boiler and machinery insurance?

A. The insurer allows monthly payments B. The insurer provides safety inspections C. The insurer may reduce the amount billed in exchange for an equity stake D. The insurer can assist the insured in buying new boilers

Final Exam

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45. Under business interruption insurance, when is rent expense is likely to be reimbursed? A. The facility is located in a state that allows business interruption insurance B. The rent applies to a facility that does not store inventory C. There is no rent abatement clause in the rent agreement D. The insured party houses a pre-determined maximum number of employees on the premises

46. What does a claims-made policy provide coverage for?

A. Events occurring within a specific date range B. Former employees of the insured entity C. Claims made during a specific date range D. Government and nonprofit entities

47. What is a key advantage of using credit insurance?

A. Narrowing down sales to just the most profitable customers B. There is an emphasis on producing standardized products C. Domestic sales transactions can be concluded more quickly D. Premiums are immediately tax deductible

48. What is the essential difference between whole life and term life?

A. Whole life accumulates a cash value B. Whole life pays a death benefit C. Whole life provides protection for a set period of time D. Whole life charges an increasing premium over time

49. What is a concern with insurance riders?

A. They can lapse prior to the main policy B. They can provide duplicate coverage C. They can require frequent updates D. They can only be obtained from a different insurer

50. Why would an insured entity avoid filing claims for smaller amounts?

A. A.M. Best might declare the entity uninsurable B. This requires an excessive amount of participation by the associated broker C. This might lead to a subsequent increase in the price of the insurance D. This will lead to an increase in the deductible amount

Chapter 12 – Credit Management 51. How is a company’s credit policy affected when the company has low product margins?

A. The credit policy is unaffected B. The credit policy is more likely to be restrictive C. The credit policy can safely offer long payment terms D. The credit policy can be used to support sales with loose credit

52. Which document is not usually collected as part of a credit review?

A. Customer financial statements B. Credit application C. Customer purchase order D. Credit report

53. What is the purpose of the credit policy?

A. To increase the consistency of credit granting B. To clarify the organizational structure of the collection staff C. To have customers calculate for themselves the credit levels they will be granted D. To standardize compensation levels

54. What is trade name information useful for?

A. Researching a business customer B. Calling up the people at a customer who can authorize payment C. Determining which persons are guaranteeing the debts of a business D. Learning the name of an owner’s spouse

Final Exam

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55. What can a high-quality credit rating system do? A. Recommend improvements to its own rating system B. Completely automate all credit decisions C. Correctly analyze clearly acceptable or unacceptable customers D. Correctly analyze marginal customers

56. When does an internal credit rating system function best?

A. There are few customers B. There are over 1,000 customers C. There is little historical information about customers D. The system was coded internally

57. A large positive score in a credit rating system is most likely to be assigned to which of the following?

A. A long record of stability B. Losses in the past year’s financial statements C. An adverse legal judgment D. A bankruptcy filing

58. What is an indicator of possible future payment delinquencies?

A. A change to a sole proprietorship B. A change from a sole proprietorship C. An increase in order volume D. A change in ownership

59. An increase from the normal credit used to the maximum amount allowed is known as what?

A. Credit maximization B. A credit trigger C. Credit uptake D. Credit zeroing

Chapter 13 – Working Capital Management 60. What is a business characteristic that can lead to the achievement of zero working capital?

A. Beginning production based on authorizing customer purchase orders B. Keeping highly accurate inventory records C. Requiring customer payment at the point of sale D. Supplying the retail industry

Chapter 14 – Accounting for Treasury Transactions 61. What should be done when transferring a security from the held-to-maturity classification to the classification

of available-for-sale? A. Recognize all unrealized gains and losses in other comprehensive income B. Do not change its recorded amount C. Amortize all unrealized gains and losses over the remaining life of the security D. Recognize all unrealized gains and losses in earnings

62. What is the investment intent behind an investment classified as a trading security?

A. Sell it in the short term for a profit B. Hold it for dividend income for the long term C. Hold a minority interest in another entity D. Hold it until its maturity date

63. What is the key issue that shifts a transaction from other comprehensive income to earnings?

A. The cost principle B. When the business entity changes C. When costs match revenues under the matching concept D. Realization

Final Exam

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64. Which of the following occurs when you recognize an impairment loss on an equity security? A. The loss can be recovered at a later date B. The loss is based on the difference between the gross and carrying amount of the security C. The loss cannot be subsequently recovered D. The loss is only recognized after an independent appraisal has been conducted

65. Which of the following is not one of the main types of hedging classification?

A. Foreign currency hedge B. Fair value hedge C. Cash flow hedge D. Earnings hedge

66. A highly effective hedge is one in which the change in fair value or cash flows of the hedge falls between ____

and ____ of the opposing change in the fair value or cash flows of the financial instrument that is being hedged.

A. 90% | 110% B. 80% | 100% C. 80% | 125% D. 98% | 102%

67. What is the net result of a fully effective fair value hedge?

A. An increase in earnings B. An increase in other comprehensive income C. An increase in accumulated other comprehensive income D. No change in earnings

Chapter 15 – Treasury Management System 68. Which of the following is a customization cost associated with a treasury management system?

A. The cost to construct interfaces to existing systems B. The conversion of a commercial package to match existing manual systems C. The conversion of the supplier’s standard training materials D. Insurance designed to specifically cover losses from improper use of the system

Chapter 16 – Treasury Controls 69. When is a good time to revise the construction of the cash forecast spreadsheet?

A. Once a week B. When the company is restructured C. Daily D. Only at the behest of the auditors

70. When should actual funds transfers be reconciled?

A. At month-end B. Weekly C. As soon as possible each morning D. At the same time as the monthly bank reconciliation

71. Which statement is true regarding reviewing collateral requirements?

A. It is done to see if there are conflicting collateral obligations B. It is done to see if collateral requirements have expired C. It is a standard annual internal audit task D. It is not required if there are multiple loans outstanding

72. What is the purpose of a letter of direction?

A. To hire employees B. To fire employees C. To purchase investments D. To issue company stock

Final Exam

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73. Complete the sentence. Restrictive legends are added to stock certificates _____________. A. If they are registered B. If they are not registered C. If the recipient has not paid a stock issuance fee D. As a form of company advertising

74. Which statement is true regarding a clearing account as it relates to treasury activities?

A. It is used to temporarily store unidentified customer payments B. It is only funded for wire transfers and ACH payments C. It is used to process incoming payments from investors for stock D. It is not used

Chapter 17 – Treasury Measurements 75. A company has accounts receivable of $400,000 and annual sales of $4,800,000. Its days sales in accounts re-

ceivable is approximately what? A. 120 days B. 40 days C. 60 days D. 30 days

76. What is included in the calculation of earnings on invested funds?

A. Cash in idle accounts B. Deposits in transit C. The change in market value D. Debt issuance costs

77. What is a measure of the ability to pay concept?

A. The average cost of debt B. The interest coverage ratio C. The debt to equity ratio D. Borrowing base usage

78. When may a low interest coverage ratio falsely indicate trouble paying debt?

A. Insiders are still buying company stock B. A lender has indicated that the underlying principal will not be rolled over C. Loan covenants have been breached D. Interest expense has been accrued but is not actually due yet

79. The cash coverage ratio is specifically targeted at which of the following?

A. The ability to pay interest on a loan B. The ability to roll forward debt into a new debt instrument C. The ability to pay back interest and principal D. Non-profit institutions

80. How should the interest expense in the denominator of the cash coverage ratio be adjusted?

A. To include any reserves against sales B. To include any reserves for bad debts C. To include premiums or discounts to the amount being paid D. To exclude premiums or discounts to the amount being paid

Thank you for taking our course. We hope you enjoyed it.

Treasurer's Guidebook

Course Number: B159501Qualifies for 16 hours of CPE credit

Name as it should appear on your Certificate: Where should we send your results?

____________________________________________________

License State(s): ____________________________________

License Number: ___________________________________

Date Course Completed: ____________________________

* Answer each question A, B, C, or D, as appropriate.* Be sure you are answering questions from the "Final Examination" not from the "Study Guide"* For instant online grading, go to www.cpestore.com and click the link for Online Services

1. 17. 33. 49. 65.

2. 18. 34. 50. 66.

3. 19. 35. 51. 67.

4. 20. 36. 52. 68.

5. 21. 37. 53. 69.

6. 22. 38. 54. 70.

7. 23. 39. 55. 71.

8. 24. 40. 56. 72.

9. 25. 41. 57. 73.

10. 26. 42. 58. 74.

11. 27. 43. 59. 75.

12. 28. 44. 60. 76.

13. 29. 45. 61. 77.

14. 30. 46. 62. 78.

15. 31. 47. 63. 79.

16. 32. 48. 64. 80.

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