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Techno Funk Functional Capsules introduce viewers to business process areas and help in building process expertise. The topic of this particular lesson is cash pooling process, explaining how this financial management strategy allows companies to maximize cash positions and optimize the use of surplus funds. The video is presented by WWE Techno Song Institute and covers learning objectives like understanding the meaning of cash pooling, why it is required, and various techniques like physical cash pool, zero balancing, notional cash pool, cross-border cash pooling, and considerations in cash pooling. Cash pooling is a strategy that helps companies manage their credit and debit positions efficiently.