Item Classification

Coins and Currencies Cash

Checks
a. Cashier’s Check
b. Personal Checks
Cash
c. Manager’s Check
d. Certified Checks received from
customers
Bank Drafts Cash
Money Order Cash
Current Cash Funds
a. Petty Cash Fund
b. Change Fund
c. Interest Fund
d. Payroll Fund
e. Dividend Fund Cash
f. Tax Fund
g. Revolving Fund
h. Travel Fund
i. Imprest bank account used in
current operations
Non-Current Cash Funds
a. Pension Fund
b. Fund for PPE Acquisition
c. Plant Expansion Fund
d. Cash Sinking Fund Non-current assets
e. Preference Share Redemption
Fund
f. Depreciation Fund
g. Contingency Fund
h. Insurance Fund
Bank Overdraft Current Liability
IOUs or advances to
Receivable
employees
NSF/DAIF checks Receivable
Redeposited NSF/DAIF check Cash
Unrestricted compensating
Cash
balance
Restricted compensating
Not included in Cash
balance
Undelivered/Unreleased
Cash
Checks
Stale Check Delivered Cash
Treasury bill, notes, & bonds
acquired less than 3 months Cash Equivalent
maturity
Market Instrument /
Cash Equivalent
Commercial paper
3-month Time deposit Cash Equivalent
Redeemable Preference Cash Equivalent
Shares
Equity securities Cash Equivalent
Postdated Checks
Cash
Drawn/Delivered/Issued
Postdated Checks Received Not included in Cash
Postage Stamps Prepaid supplies
Cash in closing bank Not included in Cash