Stress-test late payment
See this course’s project requirements
A rolling business cash plan with receipt timing, invoice follow-up, a base forecast, stress test, action comparison and actuals update.
Keep your working files in your own notebook or software. Save a private description, checklist, and work link in My Proof.
What to include
- A four-week cash-receipts schedule.
- A receivables status and follow-up log. A checked rolling forecast with its lowest cash point.
- A late-payment scenario with a quantified cash gap.
- A comparison of two cash responses and their conditions.
- A complete four-week rolling cash handoff with actuals and assumptions.
Review and revise
Use these criteria to check your work and choose what to improve.
- Calculations reconcile to the supplied records, with units and dates labeled.
- Assumptions and missing information are visible, including the changed scenario.
- The recommendation follows the evidence and explains an important limitation.
- The six lesson outputs form a usable handoff that another learner can check.
Want more background?
The idea in everyday life
Patch base closing cash is 700,900,200,1000 in Weeks 1–4. Stress case: the $900 Week 2 invoice arrives in Week 4 instead. All other receipts and payments remain unchanged.
Change one assumption at a time so the reason for a cash problem remains visible.
Stress-test late payment — worked practice
Change one assumption at a time so the reason for a cash problem remains visible.
Patch base closing cash is 700,900,200,1000 in Weeks 1–4. Stress case: the $900 Week 2 invoice arrives in Week 4 instead. All other receipts and payments remain unchanged.
1. Move receipt
Subtract $900 from Week 2 and add it to Week 4.
You should see: Revised receipts: 600,300,500,2400.
Move the amount instead of deleting or duplicating it.
2. Recalculate
Roll forward from $1000 opening cash.
You should see: Closing cash: $700, $0, −$700, $1000.
The delay affects every intervening balance.
3. Quantify minimum gap
Compare Week 3 with target $400.
You should see: The gap to target is $1100.
A negative balance indicates unmet cash needs.
4. State limits
Label this a scenario, not a prediction that the customer will be late.
You should see: The risk note identifies a timing assumption.
The forecast tests preparedness rather than certainty.
What to finish
A late-payment scenario with a quantified cash gap.
Watch for this
Assuming unchanged month-end cash means the delay has no effect.
How can I tell I understand it?
Explain your calculation or classification and reproduce the changed case without copying the worked result.
Quick knowledge check
Answer all 3 questions. Get at least 2 right and the lesson completes automatically.
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Answer all 3 questions above and get at least 2 right. You can review the explanations and try again.
Go to the knowledge checkOptional course overview video · same video as Lesson 1
The Cash Budget
From Edspira. Watch here or open it on YouTube .
Optional course overview. Follow the written steps below at your own pace.Tools, templates, and lesson sources
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Sources and further reading
Explore the references behind this lesson.
Source & access notes · checked 2026-09-12
Inspected FDIC/SBA PDF hosted by Indiana, especially pages 6, 8–12 and glossary. Used cash timing concepts only; historical sample rates are not used.
Access: Public 20-page PDF; dated 2016, used for stable concepts rather than current rules.
Reuse: Link to the original. Free reading does not imply permission to reproduce the page; lessons and fixtures here are original.
Source & access notes · checked 2026-09-12
Inspected forecasting, assumptions and projected statements.
Access: Free public article; linked paid course is not required.
Reuse: Link to the original. Free reading does not imply permission to reproduce the page; lessons and fixtures here are original.
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