CASH

1. CASH ON HAND
2. CASH IN BANK
3. CASH FUND SET

1. CASH ON HAND (CUTCMoBa)

Customer's Check
Undeposited Cash Collections
Traveler's Check
Cashier's Check/Treasurer's Check/Manager's Check
Postal MOney Orders
Bank Drafts

2. CASH IN BANK

Demand Deposit
Savings Deposit
Time Deposit

3. CASH FUND SET

For current operations (CP²RIntPeDiT²)

Change Fund
Payroll Fund
Purchasing Fund
Revolving Fund
Interest Fund
Petty Cash Fund - may ibang discussion
Dividend Fund
Travel Fund
Tax Fund

For NON-current operations (P²ACIS)

Pension Fund
Preferrred Redemption Fund
Acquisition for Property, Plant, and Equipment
Contingent Fund
Insurance Fund
Sinking Fund
CASH EQUIVALENTS
Short term Highly Liquid Investments
3 Months Rule

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OTHER ITEMS

1. Cash In Forein Currency

2. Deposit in Foreign Currency
3. Cash in Closed Bank/Banks in Bankruptcy
4. Bank Overdraft
5. Compensating Balance
6. Undelivered/Unreleased check
7. Stale Checks/Checks Long Outstanding
8. Postdated Checks
9. IOU's
10. Equity Securities
11. Redeemable Preference Shares
12. Callable Preference Shares
13. NSF/DAUD/DAIG
14. Expenses Advanced
15. Temporary investments in shares of stocks
16. Escrow Deposit
17. Unrecorded cash disbursements
18. Unrecorded cash collections/receipts
19. Certificate of time Deposit
20. Unused credit line
21. Treasury warrants