Coins and currency are classified as cash.

Government bonds are classified as cash.

Petty cash is classified as supplies inventory.

100 shares of Daimler intended to be sold within one year are classified as long-term investments.

Savings accounts and checking accounts are classified as cash.

An NSF check returned with the bank statement is classified as an accounts receivable.

Postdated checks are classified as cash.

Deposits in transit are classified as cash.

Cash in a bank that is in receivership is classified as cash.

A certificate of deposit maturing in 5 months is classified as a short-term investment.

Bank balances that are available for immediate withdrawal are generally classified as cash.

Deposits that are not immediately withdrawable must always be classified as non-current assets.

Travelers’ checks and bank drafts are not considered part of cash.

Instruments such as bank checks, money orders, travelers’ checks, demand bills of exchange, bank drafts, and cashier’s checks may be included in cash.

Restrictions on deposits do not need to be disclosed when they are presented separately from other cash balances.

Money market funds that provide checking account privileges may be classified as cash.

Deposits that cannot be immediately withdrawn (such as savings accounts or certificates of deposit) may still be classified as current assets if they can be converted within one year or within the operating cycle.

Cash includes only physical coins and currency held by a company.

Cash normally includes coins and currency on hand, bank deposits, and instruments that represent orders for cash.

Bank deposits must always be presented separately and cannot be classified as cash.