Surplus cash considers to the excess cash available in an organization or firm above the normal cash needs. Any idle cash earns no further interest and therefore not productive. Thus, it has to be invested in interest bearing securities or deposits. To successfully complete these tasks, the cash manager has to first compute the optimum level of cash required to perform normal operations. Thus, any surplus cash availability will be known. After that, he has to choose from the several channels of investment that give the best benefits.