A zero balance account (ZBA) is a business checking account that always maintains a $0 balance. It does this through an automatic funds transfer from a master account.

The purposes and advantages of ZBA use for corporations include optimizing cash management and reducing the risk of idle funds. ZBAs also offer a strategic advantage in monitoring and controlling financial disbursements.

Companies typically use zero balance accounts to make sure funds are available across departments, reduce surplus balances, and better control fund disbursement. These accounts often handle payroll, petty cash, and similar needs.