Cash and Cash Equivalents

Cash book & bank statement

Balance per cash book and bank statement

The bank reconciliation process

Bank reconciliation statement

Checking account

Petty cash

Restricted cash

Cash equivalents

Receivables

Trade and nontrade receivables

Cash discounts

Recording uncollectible accounts expense and bad debts

Pledging accounts receivable

Factor accounts receivable

Discount on notes receivable

Using receivables to generate cash