1. Identify items classified as cash and cash equivalents.
2. Explain why cash controls are important and describe the specific tools used to control and protect cash.
3. Define and identify different types of receivables.
4. Demonstrate the appropriate accounting treatment to record and value accounts receivable.
5. Demonstrate the appropriate accounting treatment to record notes receivable. 
6. Explain the cash management tools and receivables financing arrangements that companies can use to obtain cash more quickly.
7. Use analysis techniques to evaluate a company's cash and receivables.