Managing cashflow guides

Experienced practitioners know that late payment and poor cashflow are leading causes of small business failure even in the best of times.

During the economic downturn of 2008/9, ACCA teamed up with the Institute of Credit Management to promote 10 quick and user-friendly guides to optimising cashflow for small businesses.

The guides can be helpful to small business clients as a quick reference and to practitioners as a trigger for more in-depth discussions on cashflow and related services.


  • Knowing your customer
  • Payment terms
  • Invoicing
  • Treating suppliers fairly
  • Credit insurance
  • Factoring and financing options
  • Chasing payment
  • When cash runs short
  • When all else fails
  • When your customer goes bust

The Managing Cashflow guide series is produced by the Institute of Credit Management (ICM) in association with ACCA.

This publication brings all 10 guides together in a single document.