This handbook should be used as a reference manual in the practical day-to-day
business of the international trading company within the sales, shipping, administrative
and back-office departments. For small and medium-sized companies that do not
always have the specialist finance functions in-house this is obvious. But this will also
be the case even within the largest companies, where specialization often means that
many employees have detailed knowledge in some, but not all, financial areas
This handbook should be used as a reference manual in the practical day-to-day
business of the international trading company within the sales, shipping, administrative
and back-office departments. For small and medium-sized companies that do not
always have the specialist finance functions in-house this is obvious. But this will also
be the case even within the largest companies, where specialization often means that
many employees have detailed knowledge in some, but not all, financial areas
