Accounting Dictionary

A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z

Cash

Definition: Cash is currency, coins, bank balances, money orders, and checks. Items that do not fall within the definition of cash are post-dated checks and notes receivable.

Cash is listed first in the balance sheet, being the most liquid of all assets.