Resources & tools
Turn a reading into a working conversation
Printable sheets and educational tools for preparing your management questions.
EDUCATIONAL SIMULATION
Explore working capital
Simplified model: inventory + trade receivables − trade payables. Amounts in million GNF.
Fictional default figures. Other operating assets and liabilities may be required in a complete assessment. This result is not cash available.
Definition — Bpifrance Création ↗DOWNLOADS
Reading and engagement sheets
Credit sales and receipts
Distinguish an earned sale, the customer receivable and the payment using a fictional GNF 10 million transaction.
Trading margin, profit and cash
Understand why a positive margin does not establish that funds are available when a supplier payment falls due.
Organising responsibilities and decision-making authority
Connect the organisation chart, job descriptions, RACI, delegations and system access with actual authority.
Improving approvals and managing urgent requests
Measure waiting time, arrange authorised deputies and keep urgent approvals explicit and traceable.
Making a procedure manual accessible and effective
Keep approved procedures current, teach them through actual operations and verify their use.
Reconciling the order, receipt and invoice
Use a fictional partial delivery to examine the payable amount and keep the outstanding order under review.
ERP benefits and limits for data reliability
Centralisation can reduce repeated entry, while reliable indicators still require complete records, suitable configuration and checks.
Responsibilities and operational control in an ERP
Assign data production, checking and validation, and train users on documents and complete workflows.
Growing while keeping cash under control
Understand the operating cash cycle and prepare a rolling cash forecast from reliable receivables, inventory and supplier data.
Internal control starts with clear responsibilities
Document who performs each control, the evidence required and how exceptions are reviewed.
ERP access rights and approvals should work together
Use a role matrix and test accounts to verify who can see data, perform actions and approve sensitive transactions.
Engagement scoping template
A checklist to define the context, scope, responsibilities and deliverables with the firm.
All downloads are actual HTML files. Open them in a browser to print or save as PDF. No confidential client file is included.