Cash

1. Liquidity.

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

2. Money.

Physical banknotes and coins.

3. Financial reporting - balance sheet - assets.

The current asset reported, along with cash equivalents, as a single aggregated figure in the primary statements of financial position and statement of cash flows.

See also

• Balance sheet
• Cash and cash equivalents
• Cash burn rate
• Cash equivalents
• Cash flow statement
• Cash market
• Cash reserves
• Cashflow
• Current assets
• Financial reporting
• Funds
• Fungible
• IAS 7
• Legal tender
• Liquidity
• Liquidity risk
• Money
• Payments and payment systems
• Petty cash
• Statement of cash flows
• Statement of financial position
• Wealth