FAR CASH AND CASH EQUIVALENTS

Line items ti be included

Coins and Currencies

cash on hand 

Normal Customer Checks

cash on hand 

Cashiers’ check

cash on hand 

Managers’ check

cash on hand 

Travelers’ check

cash on hand 

Undelivered check - Drawn by the entity

cash on hand - Revert to payable

Undelivered check Drawn by other person

X - Receivable

Postdated Check Drawn by the entity

cash on hand  Revert to payable

Postdated Check Drawn by other person

X -  Receivable

Stale Checks Drawn by the entity 

cash on hand Revert to payable / other income

Stale Checks Drawn by other person

X - Receivable

Money Order

cash on hand

Bank Drafts 

cash on hand

Demand Deposit (Non-interest bearing)

cash fund

Demand Deposit (Non-interest bearing)

Demand Deposit (Non-interest bearing)

Savings Deposit (Interest bearing)

cash in bank

Escrow Deposit (Interest bearing)

X - Long-term investment

Time Deposit (Interest bearing)

Cash equivalents

Compensating Balance Unrestricted/ informal *if silent

cash in bank

Compensating
Balance Restricted/formal

X

Bank Overdraft GR & Silent

Current liability

Bank Overdraft  2 or more accounts
with the same bank

cash in bank Offset from other bank
accounts 

cash fund Current asset

cash fund 

cash fund Non-current asset

Long-term investment

cash fund For use in
operations

cash fund  

payroll fund

cash fund 

change fund

cash fund 

revolving fund,

cash fund 

petty cash fund,

cash fund,

travel fund

cash fund 

Interest fund

cash fund 

Dividend fund 

cash fund 

tax fund 

cash fund 

Pension fund,

Long-term investment

Contingent fund,

Long-term investment

Insurance fund,

Long-term investment

Bond sinking investment

Long-term investment

Postage stamps and
expense advances

Supplies Expense/Prepayments

Cryptocurrencies

Investments, inventories, IA

money market

Cash equivalents 3 month rule

treasury bills

Cash equivalents 3 month rule

CASH EQUIVALENTS Not acquired within 3 months but with 1 year maturity

Short term Investment/CA

CASH EQUIVALENTS Not acquired within 3 months but beyond 1 year maturity

Long-term Investment/NCA

treasury notes

3 month rule

treasury bonds

3 month rule

treasury shares - equity securities

not part of cash 

Commercial paper

cash equivalents