(v2000.00) Cash

(Increase in Cash (v2000.01))

Cash (v2000.00) includes these accounts recorded at their stated book value:

  1. Currency and coins

  2. Negotiable checks

  3. Balances in bank accounts

For valuation purposes, enter in Cash (v2000.00) only the minimum balances necessary for normal operations; include excess cash in Marketable Securities (v2010). Minimum cash balances include such accounts as compensating balances required by loan agreements and the level of cash and bank balances necessary to fulfill daily transactions.