About this document
Understanding Cash and Cash Equivalents by Diana Rose is a document available to read on EtoBox.
This document discusses accounting for cash and cash equivalents. It defines cash and cash equivalents, and items that are included or excluded from them such as cash on hand, in bank, and funds set aside for current purposes. It also discusses measuring, classifying, and accounting for bank overdrafts, compensating balances, undelivered checks, post-dated checks, stale checks, window dressing, lapping, and kiting. Finally, it explains the imprest and fluctuating systems for petty cash funds.
- Author
- Diana Rose
- Language
- EN