Cash

1.

The most liquid of current assets, cash represents money in hand or in banks or other financial institutions which is immediately available.

2.

Physical banknotes and coins.

3. Financial reporting - balance sheet - assets.

Current asset reported, along with cash equivalents, as a single aggregated figure in the primary statement of financial position.

See also

• Balance sheet
• Cash and cash equivalents
• Cash burn rate
• Cash market
• Cash reserves
• Cashflow
• Cashflow statement
• Funds
• Fungible
• Legal tender
• Liquidity risk
• Money
• Payments and payment systems
• Petty cash
• Statement of financial position