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Chapter 3-1
Chapter 3-1
Current Assets
Current Assets
-Cash, Trading securities and
-Cash, Trading securities and
Receivables
Receivables
Accounting English @ 2011 1
Accounting English @ 2011 1
Cash, cash equivalents and
liquidity
Accounting English @ 2011 2
Cash defined
Liquidity refers to how readily an asset
can be converted into other types of
assets or can be used to buy services or
satisfy obligations.
Cash is a current asset that includes
currency, coin, money orders received
from customers, amounts held in the
form of demand deposits, savings
accounts, and certificates of deposit.
Accounting English @ 2011 3
How Much Cash Should a
Business Have?
Every
business
needs
enough
cash to pay
its bills!
Accounting English @ 2011 4
How Much Cash Should a
Business Have?
Collections
from Cash (and cash
customers equivalents) Cash
Accounts payments
receivable
“Excess” Investments
cash is are sold as
invested cash is
temporarily. needed.
Marketable
securit
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