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Microlesson · 5-min read

Float in Cash Management

## The Four Kinds of Float

### What is Float?

Float is the time gap between when a transaction is initiated and when funds are actually available in the recipient's bank account. Float is money that is 'in transit' — and minimising it is a core goal of cash management.

### The Four Kinds of Float

#### 1. Billing Float

  • Definition: The time between the sale and the mailing of the invoice.
  • Reduce by: Same-day or automated invoicing.
  • Note: An invoice is the formal document the seller sends to the purchaser as a payment request.

#### 2. Mail Float

  • Definition: The time when a cheque is being processed by the post office, messenger service, or other means of delivery.
  • Reduce by: Electronic payments (NEFT/RTGS/UPI).

#### 3. Cheque Processing Float

  • Definition: Time required for the seller to sort, record, and deposit the cheque after receiving it.
  • Reduce by: Lock-box systems, scanning/depositing at point of receipt.

#### 4. Bank Processing Float

  • Definition: Time from the deposit of the cheque to the crediting of funds in the seller's account (clearing).
  • Reduce by: Concentrating banking with one bank, electronic clearing.

### Total Collection Float

Total float = Billing + Mail + Cheque Processing + Bank Processing

Each day of float = a day of interest cost (or forgone investment income).

### Why Float Management Matters

If a firm has ₹1 crore daily sales and reduces total float by 3 days, ₹3 crore of additional cash becomes available — directly reducing working capital borrowings.

Worked example

### Example 1

Example — Float Cost:

  • Daily collections: ₹50,00,000
  • Total float: 5 days
  • Cost of funds: 10% p.a.

Amount tied up in float = 50,00,000 × 5 = ₹2.5 crore.

Annual cost = 2.5 crore × 10% = ₹25,00,000.

Reducing float by even 2 days saves ₹10 lakh per year.

⚠️ Common exam mistakes

  • Mixing up cheque processing float (at the SELLER) with bank processing float (at the BANK).
  • Treating billing float as 'unimportant' — it can be the easiest to reduce.
  • Forgetting that mail float is essentially eliminated by electronic payments.
Reference:
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