Cash Coins and paper Cash is Checks money defined as any deposit Bank credit banks willl Money orders card sales accept Travelers ?checks Irwin/McGraw-Hill ?The McGrazo-Hill Companies, Inc., 1999
?The McGraw-Hill Companies, Inc., 1999 Irwin/McGraw-Hill Cash Coins and paper money Checks Money orders Travelers?checks Bank credit card sales Cash is defined as any deposit banks will accept
Reporting Cash in the balance Sheet Combined with cash on balance sheet Liquid short. Cash Matures term Equivalents within 90 days investments of acquisition Stable market values Irwin/McGraw-Hill ?The McGrazo-Hill Companies, Inc., 1999
?The McGraw-Hill Companies, Inc., 1999 Irwin/McGraw-Hill Combined with cash on balance sheet Reporting Cash in the Balance Sheet Liquid shortterm investments Stable market values Matures within 90 days of acquisition Cash Equivalents
Reporting Cash in the balance Sheet Not available for paying current liabilities Not a current estricted?Ca Listed as an asset sh investment Irwin/McGraw-Hill ?The McGrazo-Hill Companies, Inc., 1999
?The McGraw-Hill Companies, Inc., 1999 Irwin/McGraw-Hill Not available for paying current liabilities Reporting Cash in the Balance Sheet Not a current asset Listed as an investment 揜 estricted?Ca sh
Reporting Cash in the balance Sheet Bank agrees in advance to lend money Lines of Credit Liability is Unused line of incurred when use credit is disclosed line of credit in notes Irwin/McGraw-Hill ?The McGrazo-Hill Companies, Inc., 1999
?The McGraw-Hill Companies, Inc., 1999 Irwin/McGraw-Hill Bank agrees in advance to lend money. Reporting Cash in the Balance Sheet Liability is incurred when use line of credit. Unused line of credit is disclosed in notes. Lines of Credit
The Statement of Cash flows Statement of Cash Flows larizes cash transactions for an accounting period. Includes cash and cash equivalents. Irwin/McGraw-Hill ?The McGrazo-Hill Companies, Inc., 1999
?The McGraw-Hill Companies, Inc., 1999 Irwin/McGraw-Hill The Statement of Cash Flows Summarizes cash transactions for an accounting period. Statement of Cash Flows Includes cash and cash equivalents