Attempting to legally maximize the firm's available cash balance is referred to as kiting cheques.

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Kiting cheques is actually an illegal practice that involves writing cheques between two bank accounts that do not have sufficient funds to cover them, with the intention of artificially inflating the available balance in one account. This can be used to create the appearance of greater financial stability than actually exists, but is a form of fraud and can lead to severe penalties if discovered. It is not a legitimate way to maximize a firm's cash balance.

Attempting to Legally Maximize the Firm's Available Cash Balance Is