Cash

on hand includes:
Customers Check
Cashiers Check
Managers Check
Travelers Check
Bank Drafts
Money Orders
Postal Money Orders
Checking Account
Demand Deposit
Savings Deposit (Unrestricted)
Petty Cash Fund
Payroll Fund
Dividend Fund

Cash Equivalents:
TIME DEPOSIT (3 months)
Certificate of Deposit

Compensating Balance legally restricted - shown as cash held as

compensating balance if short term
Bank overdrafts form parts of cash (as a reduction) if repayable on demand
Deposit in CLOSED BANKS WILL NOT FORM PART OF CASH
Cash Fund set aside should be classified in parallel with the classification of the
related liability and not when the fund is to be used.