1. Cash: currency and coins, balances in checking accounts, and items acceptable for deposit in these accounts, such as checks and money orders received from customers.
2. Cash basis accounting/net operating cash flow: difference between cash receipts and cash disbursements during a reporting period from transactions related to providing goods and services to customers.
3. Cash disbursements journal: record of cash disbursements.
4. Cash discounts: sales discounts; represent reductions not in the selling price of a good or service but in the amount to be paid by a credit customer if paid within a specific period of time.
5. Cash equivalents: certain negotiable items such as commercial paper, money market funds, and U.S. Treasury bills that are highly liquid investments quickly convertible to cash.
6. Cash equivalents: short-term, highly liquid investments that can be readily converted to cash with little risk of loss.
7. Cash flow hedge: a derivative used to hedge against the exposure to changes in cash inflows or cash outflows of an asset or liability or a forecasted transaction (like a future purchase or sale).
8. Cash flows from financing activities: both inflows and outflows of cash resulting from the external financing of a business.
9. Cash flows from investing activities: both outflows and inflows of cash caused by the acquisition and disposition of assets.
10. Cash flows from operating activities: both inflows and outflows of cash that result from activities reported on the income statement.
11. Cash receipts journal: record of cash receipts.
