Cash and cash equivalents are counted under the same account because cash equivalents are assets almost as liquid as cash. Recording Departmental Cash Receipts, Sales & Allowances, Job Order Cost System: Purpose, Pros & Cons. I would definitely recommend Study.com to my colleagues. There is a starting balance of cash at the beginning of each accounting period. Stocks and other trading securities that can be easily sold on a public market are easily converted into cash that they can be considered cash for mostfinancial reporting. hyphenated at the specified hyphenation points. Cash equivalents (CE)such as FTSE 100 funds and business bank accountsare mostly liquid. )nx, K word/document.xml=HrwN@uePFWR%9G [)%L$TT5b"33"#"HWx%~8xn8u($IrO{FzIT!i}Z6d&7K$7^f3#OQMpF|Sc1 v=|@ ,m=~H=h XHa# 6=qHHF"6G+(^)3.z^?? Amounts generally described as restricted cash and restricted cash equivalents are required to be included in the total cash and cash equivalents in the statement of cash flows. The expression ''cash is king'' describes the importance of cash in society and in business. To learn more about True, visit his personal website, view his author profile on Amazon, or check out his speaker profile on the CFA Institute website. It is clear from the above discussion that cash equivalents are an integral part of the companys current asset as well as working capital. Cash can also be used as a reserve against unforeseen business problems, such as a momentary decrease in revenues or a downturn in financial markets. Effective cash management includes strong internal controls and a strategy to invest any excess cash into short-term instruments that will provide a reasonable return in interest income but still be quickly convertible back into cash, if required. In accounting, the quick ratio is a liquidity test. Home AccountingAssetsWhat are Cash Equivalents? Measurement of income has worked as a university accounting instructor, accountant, and consultant for more than 25 years. In practice, most entities follow this . Long-Term Debt Cost & Formula | What is Long-Term Debt? In general, cash should not be classified in current assets if there are restrictions that prevent it from being used for current purposes. Chapter 1: Review of Intro to Financial Accounting, Chapter 3: Financial Reports: Statement of Income, Comprehensive Income and Changes in Equity, Chapter 4: Financial Reports Statement of Financial Position and Statement of Cash Flows, Chapter 9: Property, Plant, and Equipment, Chapter 10: Depreciation, Impairment, and Derecognition of Property, Plant, and Equipment, Chapter 11: Intangible Assets and Goodwill, Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License, Unrestricted: coins, currency, foreign currencies, petty cash, bank funds, money orders, cheques, and bank drafts, Short-term commercial paper, maturing three months or less at acquisition, such as T-bills, money markets funds, short-term notes receivable, GICs, Cash funding set aside for plant expansion, or long-term debt retirement, or collateral, Separate reporting for legally restricted cash and compensating bank balances, Post-dated cheques, IOUs, travel advances, Office supplies inventory (current asset), Bank overdraft accounts not offset by same bank positive balances, Coins and currency, including petty cash funds. Against that backdrop, the statement of cash flows is coming into the spotlight again. Cash payment, to acquire shares, warrants, etc. You start asking around the accounting department and discover the following figures: Scanning the list, you note that two items are not included in cash and cash equivalents. Cash equivalents are the total value of cash on hand that includes items that are similar to cash; cash and cash equivalents must be current assets. An entity should include in its cash and cash-equivalent balances in the statement of cash flows those amounts that are deemed to be restricted cash and restricted cash equivalents. [Content_Types].xml ( MK@!UD?Z]/v_Ij5x $3&d7+k+yg8vzW,K(;( )j Cash equivalents are also extremely liquid as they include assets that are easily converted into cash and have maturity dates of three months or less. On the other hand, in this example, Tyson Fresh Meats, Inc. has combined cash and cash equivalents in a single item. Yet, there has not been significant standard setting in this area since 2016 when the EITF clarified a series of classification issues and changed the presentation of restricted cash and cash equivalents. 6.5.1 Definition of cash Cash includes cash on hand (e.g., petty cash), demand deposits with financial institutions, money orders, certified checks and cashier's checks. Foreign currency amounts should be translated at the balance sheet date. Depending on the amount of detail needed or desired for a financial report, highly liquid savings accounts or money market fund holdings can be combined with cash into a single item on . }1E=oGX*G0n4%x;{\}w}2B~ p_. A companys foreign currency is translated and reported in Canadian dollars at the exchange rate at the date of the balance sheet. Controlling cash flow and financing is a crucial part of running any business. Its likely not very much actual cash on hand. The purpose of effective financial controls is to: The control of cash includes implementing internal controls over: Controlling the physical custody of cash plays a key role in effective cash management. That rounding implies a materiality threshold of $499,999.99. The list of cash equivalents a company holds has implications for the company's overall operating strategy. Select a section below and enter your search term, or to search all click Examples are treasury bills (T-bills), money market funds, short-term notes receivable, and guaranteed investment certificates (GICs). f?3-]T2j),l0/%b of Professional Practice, KPMG US. Other cash flow reporting issues clarified in the ASU include contingent consideration payments made after a business combination, proceeds from the settlement of corporate-owned life insurance policies, and beneficial interests in securitization transactions. When reporting on cash equivalents, accountants must consider: Measurement of income; Disclosure of the amount on the balance sheet date; The carrying value is the original amount invested plus accrued income.. However, cash is currency on hand or in banks, including notes and coins, checking accounts, savings accounts, money market funds, etc. Marketable securities are fairly liquid, but not as liquid as cash equivalents because selling stocks and other marketable securities in a hurry may adversely affect the price (imagine taking money out of savings to pay for an emergency expense like a broken tooth versus trying to sell your car). Now, the basic premise of cash equivalents is that they're just a hair away from being available for withdrawal on demand. In our example, the company decided to raise $250,000 by issuing common stock. Cash equivalents are short-term investments that can be converted quickly into cash.. Cash is the most liquid of the financial assets and is the standard medium of exchange for most business transactions. If you examine the above asset section of Facebooks balance sheet, you may notice the assets are not listed alphabetically, or by descending amount, but by descending assessment of liquidity. Potentially misunderstood and often an afterthought when financial statements are being prepared, it provides key information about an entitys financial health and its capacity to generate cash. Follow along as we demonstrate how to use the site. Each member firm is a separate legal entity. Are you still working? The cash flow statement (CFS), is a financial statement that summarizes the movement of cash and cash equivalents (CCE) that come in and go out of a company. The statement of cash flows is a central component of an entitys financial statements. True Tamplin is a published author, public speaker, CEO of UpDigital, and founder of Finance Strategists. An error occurred trying to load this video. Cash and cash equivalents refers to the line item on the balance sheet that reports the value of a company's. October 15, 2022 What is Cash? Anyway, thats an interesting mathematical exercise to play around with in your spare time. Restricted cash items should be included on the balance sheet (in cash and cash equivalents) however, in the notes to the financial statements, restricted cash should be separated with detailed explanations. Example All rights reserved. Learn more about how Pressbooks supports open publishing practices. lessons in math, English, science, history, and more. Examples of which consist of Cash and Paper Money, US Treasury bills, undeposited receipts, Money Market funds, etc. Cash is used to acquire goods and services or to eliminate obligations. Your investors are concerned about your cash balance this quarter after some large expenditures that were made last month. Consider removing one of your current favorites in order to to add a new one. Suzanne Kvilhaug. What is the purpose of adjusting entries? 2.5 Challenges and Opportunities in Financial Reporting, 3.0 Financial Reports: Statement of Income, Comprehensive Income and Changes in Equity, 3.2 Factors that Influence Financial Reports, 3.3 Financial Statements and Their Interrelationships, 3.4 Statement of Income and Comprehensive Income, 3.5 Statement of Changes in Equity (IFRS) and Statement of Retained Earnings (ASPE), 3.6 Analysis of Statement of Income and Statement of Changes in Equity, 4.0 Financial Reports Statement of Financial Position and Statement of Cash Flows, 4.2 Statement of Financial Position/Balance Sheet, 6.6 Appendix A: Review of Internal Controls, Petty Cash, and Bank Reconciliations, 7.3 Subsequent Recognition and Measurement, 9.0 Property, Plant and Equipment Overview, 9.4 Measurement After Initial Recognition, 10.0 Depreciation, Impairment, and Derecognition of Property, Plant, and Equipment, 10.5 Presentation and Disclosure Requirements, 10.7 Appendix A: ASPE Standards for Impairment, 11.1 Intangible Assets and Goodwill: Overview, 11.2 Intangible Assets: Initial Recognition and Measurement, 11.4 Disclosures of Intangible Assets and Goodwill. Cash equivalents can be reported at their fair value, together with cash on the balance sheet. If you continue to use this site we will assume that you are happy with it. We use cookies to ensure that we give you the best experience on our website. Get unlimited access to over 88,000 lessons. . The increase during the reporting period in the aggregate amount of liabilities incurred and payable to vendors for goods and services received that are used in an entitys business. Our goal is to deliver the most understandable and comprehensive explanations of financial topics using simple writing complemented by helpful graphics and animation videos. Long-term investments can also be classified as cash equivalents if they are set to mature in the next 90 days or the maturity date is close enough that the fair market value and interest rate will not affect the value. For example, if a company had cash holdings of US $85,000 during the year at a time when the exchange rate was US $1.00 = Cdn $1.05, at the end of the year when the exchange rate had changed to US $1.00 = Cdn $1.02, the US cash balance would be reported on the balance sheet in Canadian funds as $86,700 ($85,000 $1.02). Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory. In the spirit of full disclosure, Facebook publishes their definition of cash and cash equivalents in the notes that accompany the financial statements: (Facebook, Inc. Form 10-K for the year ended December 31, 2019, Note 4, page 81): Cash and cash equivalents consist of cash on deposit with banks and highly liquid investments with maturities of 90 days or less from the date of purchase. The statement of cash flows is a central component of an entity's financial statements. Cash is assumed to be stated at its fair value at all times. Cash equivalents in accounting are the current assets appearing in any business's balance sheet that are liquid. In accounting,cash refers to cash such as petty cash and cash in hand.Companies can use it to pay obligations immediately. For example, the Company classifies its marketable debt (bonds) securities as either short term or long term based on each instruments underlying contractual maturity date. Non-Current Liabilities Balance Sheet & Examples | What are Non-Current Liabilities? Cash and cash equivalents refers to the line item on the balance sheet that reports the value of a company's assets that are cash or can be converted into cash immediately. Cash flows are classified and presented into operating activities (either using the 'direct' or 'indirect' method), investing activities or financing activities, with the latter two categories generally presented on a gross basis. Company name must be at least two characters long. In this case, business owners retain the ability to access liquid funds . In this article, we will read what are the all components that we include in cash and cash equivalents. This grouping gives the investors and creditors less information about the company initially, but details about the break down of cash and equivalents are usually provided in the notes of the financial statements or the management discussion and analysis report. After about 60 years of stacking, youd have about 150 stacks, each a mile high. All cashregardless of its location on the balance sheet and any restrictions placed on its usemust be included in the beginning and ending totals. When Facebook, Inc. went public back on May 18, 2012, selling its stock on the open market raised over $16 billion in cash for the company. As discussed in. No specific format is prescribed by the standard but cashflows must be presented under these three main headings. CPA Subtest III - Financial Accounting & Reporting (FAR): Study Guide & Practice, Cash, Cash Equivalents & Trade Receivables, Investigating & Reconciling Cash Balances, Psychological Research & Experimental Design, All Teacher Certification Test Prep Courses, Financial Reporting & Accounting Standards, Preparing, Adjusting & Comparing Balance Sheets, Preparing Income Statements for Businesses, Preparing Statements of Changes of Equity & Cash Flows, Notes, Changes & Errors in Financial Statements, Discontinued Operations & Going Concern Disclosures, Financial Statements for Not-For-Profit Entities, Preparing Financial Statements Using Special Purpose Frameworks, How to Calculate Cash & Cash Equivalents Balances, Trade Receivables & Allowances: Calculation & Records, Preparing a Rollforward of the Trade Receivables Account Balance, Reconciling the Subledger & General Ledger for Trade Receivables, Investments & Intangible Assets in Accounting, Compensation Costs, Benefits & Income Taxes, Contingencies & Commitments in Accounting, Derivatives, Hedge & Foreign Currency in Accounting, Accounting Treatment for Leasing Arrangements, Research, Development & Software Costs in Financial Statements, Subsequent Events & Fair Value Measurements in Accounting, Comprehensive Annual Financial Reports (CAFR), Government-Wide Financial Statements & Reconciliation Requirements, Items, Transactions & Events in Local & State Government Statements, Introduction to Human Resource Management: Certificate Program, SAT Subject Test Mathematics Level 1: Tutoring Solution, Veterinary Assistant Exam: Prep & Study Guide, Financial Accounting: Homework Help Resource, Information Systems and Computer Applications: Certificate Program, Converting Receivables to Cash Before Maturity, What is File Compression?
cash equivalents in accountingrv park old town scottsdale
Cash and cash equivalents are counted under the same account because cash equivalents are assets almost as liquid as cash. Recording Departmental Cash Receipts, Sales & Allowances, Job Order Cost System: Purpose, Pros & Cons. I would definitely recommend Study.com to my colleagues. There is a starting balance of cash at the beginning of each accounting period. Stocks and other trading securities that can be easily sold on a public market are easily converted into cash that they can be considered cash for mostfinancial reporting. hyphenated at the specified hyphenation points. Cash equivalents (CE)such as FTSE 100 funds and business bank accountsare mostly liquid. )nx, K word/document.xml=HrwN@uePFWR%9G
[)%L$TT5b"33"#"HWx%~8xn8u($IrO{FzIT!i}Z6d&7K$7^f3#OQMpF|Sc1 v=|@ ,m=~H=h XHa# 6=qHHF"6G+(^)3.z^?? Amounts generally described as restricted cash and restricted cash equivalents are required to be included in the total cash and cash equivalents in the statement of cash flows. The expression ''cash is king'' describes the importance of cash in society and in business. To learn more about True, visit his personal website, view his author profile on Amazon, or check out his speaker profile on the CFA Institute website. It is clear from the above discussion that cash equivalents are an integral part of the companys current asset as well as working capital. Cash can also be used as a reserve against unforeseen business problems, such as a momentary decrease in revenues or a downturn in financial markets. Effective cash management includes strong internal controls and a strategy to invest any excess cash into short-term instruments that will provide a reasonable return in interest income but still be quickly convertible back into cash, if required. In accounting, the quick ratio is a liquidity test. Home AccountingAssetsWhat are Cash Equivalents? Measurement of income has worked as a university accounting instructor, accountant, and consultant for more than 25 years. In practice, most entities follow this . Long-Term Debt Cost & Formula | What is Long-Term Debt? In general, cash should not be classified in current assets if there are restrictions that prevent it from being used for current purposes. Chapter 1: Review of Intro to Financial Accounting, Chapter 3: Financial Reports: Statement of Income, Comprehensive Income and Changes in Equity, Chapter 4: Financial Reports Statement of Financial Position and Statement of Cash Flows, Chapter 9: Property, Plant, and Equipment, Chapter 10: Depreciation, Impairment, and Derecognition of Property, Plant, and Equipment, Chapter 11: Intangible Assets and Goodwill, Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License, Unrestricted: coins, currency, foreign currencies, petty cash, bank funds, money orders, cheques, and bank drafts, Short-term commercial paper, maturing three months or less at acquisition, such as T-bills, money markets funds, short-term notes receivable, GICs, Cash funding set aside for plant expansion, or long-term debt retirement, or collateral, Separate reporting for legally restricted cash and compensating bank balances, Post-dated cheques, IOUs, travel advances, Office supplies inventory (current asset), Bank overdraft accounts not offset by same bank positive balances, Coins and currency, including petty cash funds. Against that backdrop, the statement of cash flows is coming into the spotlight again. Cash payment, to acquire shares, warrants, etc. You start asking around the accounting department and discover the following figures: Scanning the list, you note that two items are not included in cash and cash equivalents. Cash equivalents are the total value of cash on hand that includes items that are similar to cash; cash and cash equivalents must be current assets. An entity should include in its cash and cash-equivalent balances in the statement of cash flows those amounts that are deemed to be restricted cash and restricted cash equivalents. [Content_Types].xml ( MK@!UD?Z]/v_Ij5x $3&d7+k+yg8vzW,K(;( )j Cash equivalents are also extremely liquid as they include assets that are easily converted into cash and have maturity dates of three months or less. On the other hand, in this example, Tyson Fresh Meats, Inc. has combined cash and cash equivalents in a single item. Yet, there has not been significant standard setting in this area since 2016 when the EITF clarified a series of classification issues and changed the presentation of restricted cash and cash equivalents. 6.5.1 Definition of cash Cash includes cash on hand (e.g., petty cash), demand deposits with financial institutions, money orders, certified checks and cashier's checks. Foreign currency amounts should be translated at the balance sheet date. Depending on the amount of detail needed or desired for a financial report, highly liquid savings accounts or money market fund holdings can be combined with cash into a single item on . }1E=oGX*G0n4%x;{\}w}2B~ p_. A companys foreign currency is translated and reported in Canadian dollars at the exchange rate at the date of the balance sheet. Controlling cash flow and financing is a crucial part of running any business. Its likely not very much actual cash on hand. The purpose of effective financial controls is to: The control of cash includes implementing internal controls over: Controlling the physical custody of cash plays a key role in effective cash management. That rounding implies a materiality threshold of $499,999.99. The list of cash equivalents a company holds has implications for the company's overall operating strategy. Select a section below and enter your search term, or to search all click Examples are treasury bills (T-bills), money market funds, short-term notes receivable, and guaranteed investment certificates (GICs). f?3-]T2j),l0/%b of Professional Practice, KPMG US. Other cash flow reporting issues clarified in the ASU include contingent consideration payments made after a business combination, proceeds from the settlement of corporate-owned life insurance policies, and beneficial interests in securitization transactions. When reporting on cash equivalents, accountants must consider: Measurement of income; Disclosure of the amount on the balance sheet date; The carrying value is the original amount invested plus accrued income.. However, cash is currency on hand or in banks, including notes and coins, checking accounts, savings accounts, money market funds, etc. Marketable securities are fairly liquid, but not as liquid as cash equivalents because selling stocks and other marketable securities in a hurry may adversely affect the price (imagine taking money out of savings to pay for an emergency expense like a broken tooth versus trying to sell your car). Now, the basic premise of cash equivalents is that they're just a hair away from being available for withdrawal on demand. In our example, the company decided to raise $250,000 by issuing common stock. Cash equivalents are short-term investments that can be converted quickly into cash.. Cash is the most liquid of the financial assets and is the standard medium of exchange for most business transactions. If you examine the above asset section of Facebooks balance sheet, you may notice the assets are not listed alphabetically, or by descending amount, but by descending assessment of liquidity. Potentially misunderstood and often an afterthought when financial statements are being prepared, it provides key information about an entitys financial health and its capacity to generate cash. Follow along as we demonstrate how to use the site. Each member firm is a separate legal entity. Are you still working? The cash flow statement (CFS), is a financial statement that summarizes the movement of cash and cash equivalents (CCE) that come in and go out of a company. The statement of cash flows is a central component of an entitys financial statements. True Tamplin is a published author, public speaker, CEO of UpDigital, and founder of Finance Strategists. An error occurred trying to load this video. Cash and cash equivalents refers to the line item on the balance sheet that reports the value of a company's. October 15, 2022 What is Cash? Anyway, thats an interesting mathematical exercise to play around with in your spare time. Restricted cash items should be included on the balance sheet (in cash and cash equivalents) however, in the notes to the financial statements, restricted cash should be separated with detailed explanations. Example All rights reserved. Learn more about how Pressbooks supports open publishing practices. lessons in math, English, science, history, and more. Examples of which consist of Cash and Paper Money, US Treasury bills, undeposited receipts, Money Market funds, etc. Cash is used to acquire goods and services or to eliminate obligations. Your investors are concerned about your cash balance this quarter after some large expenditures that were made last month. Consider removing one of your current favorites in order to to add a new one. Suzanne Kvilhaug. What is the purpose of adjusting entries? 2.5 Challenges and Opportunities in Financial Reporting, 3.0 Financial Reports: Statement of Income, Comprehensive Income and Changes in Equity, 3.2 Factors that Influence Financial Reports, 3.3 Financial Statements and Their Interrelationships, 3.4 Statement of Income and Comprehensive Income, 3.5 Statement of Changes in Equity (IFRS) and Statement of Retained Earnings (ASPE), 3.6 Analysis of Statement of Income and Statement of Changes in Equity, 4.0 Financial Reports Statement of Financial Position and Statement of Cash Flows, 4.2 Statement of Financial Position/Balance Sheet, 6.6 Appendix A: Review of Internal Controls, Petty Cash, and Bank Reconciliations, 7.3 Subsequent Recognition and Measurement, 9.0 Property, Plant and Equipment Overview, 9.4 Measurement After Initial Recognition, 10.0 Depreciation, Impairment, and Derecognition of Property, Plant, and Equipment, 10.5 Presentation and Disclosure Requirements, 10.7 Appendix A: ASPE Standards for Impairment, 11.1 Intangible Assets and Goodwill: Overview, 11.2 Intangible Assets: Initial Recognition and Measurement, 11.4 Disclosures of Intangible Assets and Goodwill. Cash equivalents can be reported at their fair value, together with cash on the balance sheet. If you continue to use this site we will assume that you are happy with it. We use cookies to ensure that we give you the best experience on our website. Get unlimited access to over 88,000 lessons. . The increase during the reporting period in the aggregate amount of liabilities incurred and payable to vendors for goods and services received that are used in an entitys business. Our goal is to deliver the most understandable and comprehensive explanations of financial topics using simple writing complemented by helpful graphics and animation videos. Long-term investments can also be classified as cash equivalents if they are set to mature in the next 90 days or the maturity date is close enough that the fair market value and interest rate will not affect the value. For example, if a company had cash holdings of US $85,000 during the year at a time when the exchange rate was US $1.00 = Cdn $1.05, at the end of the year when the exchange rate had changed to US $1.00 = Cdn $1.02, the US cash balance would be reported on the balance sheet in Canadian funds as $86,700 ($85,000 $1.02). Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory. In the spirit of full disclosure, Facebook publishes their definition of cash and cash equivalents in the notes that accompany the financial statements: (Facebook, Inc. Form 10-K for the year ended December 31, 2019, Note 4, page 81): Cash and cash equivalents consist of cash on deposit with banks and highly liquid investments with maturities of 90 days or less from the date of purchase. The statement of cash flows is a central component of an entity's financial statements. Cash is assumed to be stated at its fair value at all times. Cash equivalents in accounting are the current assets appearing in any business's balance sheet that are liquid. In accounting,cash refers to cash such as petty cash and cash in hand.Companies can use it to pay obligations immediately. For example, the Company classifies its marketable debt (bonds) securities as either short term or long term based on each instruments underlying contractual maturity date. Non-Current Liabilities Balance Sheet & Examples | What are Non-Current Liabilities? Cash and cash equivalents refers to the line item on the balance sheet that reports the value of a company's assets that are cash or can be converted into cash immediately. Cash flows are classified and presented into operating activities (either using the 'direct' or 'indirect' method), investing activities or financing activities, with the latter two categories generally presented on a gross basis. Company name must be at least two characters long. In this case, business owners retain the ability to access liquid funds . In this article, we will read what are the all components that we include in cash and cash equivalents. This grouping gives the investors and creditors less information about the company initially, but details about the break down of cash and equivalents are usually provided in the notes of the financial statements or the management discussion and analysis report. After about 60 years of stacking, youd have about 150 stacks, each a mile high. All cashregardless of its location on the balance sheet and any restrictions placed on its usemust be included in the beginning and ending totals. When Facebook, Inc. went public back on May 18, 2012, selling its stock on the open market raised over $16 billion in cash for the company. As discussed in. No specific format is prescribed by the standard but cashflows must be presented under these three main headings. CPA Subtest III - Financial Accounting & Reporting (FAR): Study Guide & Practice, Cash, Cash Equivalents & Trade Receivables, Investigating & Reconciling Cash Balances, Psychological Research & Experimental Design, All Teacher Certification Test Prep Courses, Financial Reporting & Accounting Standards, Preparing, Adjusting & Comparing Balance Sheets, Preparing Income Statements for Businesses, Preparing Statements of Changes of Equity & Cash Flows, Notes, Changes & Errors in Financial Statements, Discontinued Operations & Going Concern Disclosures, Financial Statements for Not-For-Profit Entities, Preparing Financial Statements Using Special Purpose Frameworks, How to Calculate Cash & Cash Equivalents Balances, Trade Receivables & Allowances: Calculation & Records, Preparing a Rollforward of the Trade Receivables Account Balance, Reconciling the Subledger & General Ledger for Trade Receivables, Investments & Intangible Assets in Accounting, Compensation Costs, Benefits & Income Taxes, Contingencies & Commitments in Accounting, Derivatives, Hedge & Foreign Currency in Accounting, Accounting Treatment for Leasing Arrangements, Research, Development & Software Costs in Financial Statements, Subsequent Events & Fair Value Measurements in Accounting, Comprehensive Annual Financial Reports (CAFR), Government-Wide Financial Statements & Reconciliation Requirements, Items, Transactions & Events in Local & State Government Statements, Introduction to Human Resource Management: Certificate Program, SAT Subject Test Mathematics Level 1: Tutoring Solution, Veterinary Assistant Exam: Prep & Study Guide, Financial Accounting: Homework Help Resource, Information Systems and Computer Applications: Certificate Program, Converting Receivables to Cash Before Maturity, What is File Compression? 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