Article: Cash flow: managing capital in a turbulent market: with today's volatile economy, maintaining effective cash flow and managing working capital have taken on greater importance in businesses of all sizes. Add in restricted liquidity and tightened credit markets, and a once rainy day has become the perfect storm. Clients and customers look to CPAs to help them weather this storm. Is your umbrella big enough?(Cover story)

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While managing working capital and cash flow have always been fundamental to a CPA's responsibilities, the current environment requires new ways of thinking and acting. Clearer cash flow strategies may need to be developed. More stringent processes for managing payables and receivables may need to be implemented. And more creativity may be required when working with customers, lenders, suppliers and vendors who are also seeking shelter from the storm.

The following best practices, related to the "four Cs" of working capital--cash flow, credit, communications, and capitalizing on opportunities--can help you and your clients put up ...

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