Cash and Cash Equivalent

Cash:

  1. Physical currency (bills and coins)

  2. Petty cash

  3. Undeposited customer checks

  4. Cash in hand

  5. Cash in bank (checking accounts)

  6. Cash in savings accounts

  7. Bank drafts

  8. Cashier’s checks

  9. Money orders

  10. Treasury cash reserves

  11. Foreign currency (immediately convertible)

  12. Demand deposits

  13. Vault cash

  14. Till cash (retail cash register)

  15. Remittance in transit

  16. Short-term IOUs (if immediately available)

  17. Restricted cash (if for short-term use)

  18. Traveler’s checks

  19. PayPal or digital wallet balances (if immediately accessible)

  20. Mobile money (e.g., M-Pesa, Venmo, Cash App balances)

  21. Unrestricted money market deposit accounts

  22. Overnight deposits

  23. Central bank deposits

  24. Employee cash advances (if collectible within a short period)

  25. Redeemed gift cards (if refundable)

  26. Preloaded business debit cards

  27. Legal tender held by the company

  28. Unrestricted charitable donation funds (if liquid)

  29. Client trust accounts (if available for immediate use)

  30. Company vault reserves

  31. Short-term remittances received but not yet deposited

  32. Over-the-counter cash receipts

  33. Emergency cash reserves

  34. Undeposited credit card receipts (if treated as cash)

  35. Unused store credits (if exchangeable for cash)

  36. Government-issued relief cash

  37. Refundable security deposits (short-term)

  38. Unrestricted municipal funds held in cash

  39. Unrestricted university or research grant funds in cash

  40. Cash float (used for daily business operations)

Cash Equivalents:

  1. Treasury bills (T-bills)

  2. Commercial paper (short-term)

  3. Certificates of deposit (CDs) – under 3 months

  4. Money market funds

  5. Repurchase agreements (short-term)

  6. Bank acceptances

  7. Short-term municipal bonds

  8. Marketable securities (highly liquid)

  9. Government bonds (maturing within 3 months)

  10. Corporate bonds (maturing within 3 months)

  11. Short-term investments (highly liquid, low risk)

  12. Fixed deposits (maturing within 3 months)

  13. Negotiable instruments (short-term)

  14. Short-term treasury notes

  15. Eurodollar deposits (short-term)

  16. Sovereign wealth funds (liquid portion)

  17. Short-term deposit certificates

  18. Federally insured deposits (high liquidity)

  19. High-quality commercial paper (investment-grade)

  20. Asset-backed commercial paper (ABCP)

  21. Restricted money market funds (short-term)

  22. Overnight repurchase agreements

  23. Exchange-traded funds (ETFs) (liquid, money market-based)

  24. Floating rate notes (short-term, highly liquid)

  25. Bank money market accounts

  26. Highly liquid investment-grade debt instruments

  27. Federal agency securities (maturing within 3 months)

  28. Demand loans to financial institutions

  29. Liquid portion of endowment funds

  30. Corporate promissory notes (short-term)

  31. Convertible cash management accounts

  32. Gold-backed money market instruments

  33. Short-term investment pools (government-backed)

  34. Callable fixed deposits (withdrawable within 3 months)

  35. Interbank call money (highly liquid)

  36. Public sector bonds (maturing soon)

  37. Trust funds (if liquid and accessible)

  38. Prepaid treasury investments

  39. Money held in brokerage accounts for immediate withdrawal

  40. Any investment that meets the IAS 7 definition of a cash equivalent (short-term, highly liquid, readily convertible to cash, and insignificant risk of value changes)