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

• Award in International Cash Management (AwardICM)
• Balance sheet
• Blocked Cash
• Cash accounting
• Cash against documents
• Cash and cash equivalents
• Cash balance pension scheme
• Cash basis
• Cash book
• Cash box placing
• Cash burn rate
• Cash concentration
• Cash conversion cycle
• Cash conversion efficiency
• Cash cow
• Cash equivalent transfer value
• Cash equivalent value
• Cash equivalents
• Cash flow
• Cash flow at risk
• Cash flow exposure
• Cash flow hedge accounting
• Cash flow insolvent
• Cash flow management
• Cash flow statement
• Cash forecasting
• Cash-generating unit
• Cash management
• Cash management bank
• Cash market
• Cash placing
• Cash pool
• Cash pooling
• Cash positioning
• Cash reserves
• Cash settlement
• Cash shell
• Cash sweep
• Cash terms
• Certificate in International Cash Management (CertICM)
• Current assets
• Discounted cash flow (DCF)
• Financial reporting
• Free cash flow
• Funds
• Fungible
• Geared cash flow
• IAS 7
• Idle cash
• Incremental cash flows
• Legal tender
• Liquidity
• Liquidity risk
• Money
• Near cash
• Operating cash
• Order to cash cycle
• Payments and payment systems
• Petty cash
• Reserve cash
• Shareholders cash flow
• Statement of cash flows
• Statement of financial position
• Strategic cash
• Terminal cash
• Trapped cash
• Ungeared cash flow
• Wealth