A useful cash review ends with a clear view of upcoming commitments and who will act on them. Use these questions to structure the conversation.
1. What cash is available today?
Start with current balances. Distinguish available cash from funds already committed or restricted so the starting point is clear.
2. Which receipts are expected—and when?
Review outstanding invoices and expected collections. Make the timing assumptions visible, especially where a few customers account for a large share of receipts.
3. What payments are coming due?
Bring payroll, supplier payments, debt obligations, and planned purchases into the same view. Identify the dates that matter.
4. What could change the picture?
Discuss delays, seasonal shifts, and planned spending. Compare the expected case with a slower-collections scenario.
5. What needs an owner and a deadline?
Finish with specific actions: confirm a collection date, revisit a spending commitment, or refresh an assumption. Assign responsibility and set the next review date.
A general discussion guide. The right approach depends on your business and financial circumstances.
Back to all resources