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This tutorial introduces the cash pooling process, a financial management strategy that enables companies to maximize their cash positions and optimize surplus funds among subsidiaries. The learning objectives include understanding the meaning and necessity of cash pooling, as well as techniques such as physical cash pooling, zero balancing, notional cash pooling, cross-border cash pooling, and considerations related to cash pooling. Presented by WWE Techno Song, this lesson aims to build expertise in business process areas through a comprehensive overview of cash management practices.