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% Document Info
\author{eseng}
\pdfinfo{
  /Title (cash-and-cash-equivalents.pdf)
  /Creator (Cheatography)
  /Author (eseng)
  /Subject (Cash and Cash Equivalents Cheat Sheet)
}

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\noindent
\begin{multicols}{3}
\begin{tabulary}{5.8cm}{C}
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    \vspace{-7pt}
    {\parbox{\dimexpr\textwidth-2\fboxsep\relax}{\noindent
        \hspace*{-6pt}\includegraphics[width=5.8cm]{/web/www.cheatography.com/public/images/cheatography_logo.pdf}}
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\columnbreak
\begin{tabulary}{11cm}{L}
    \vspace{-2pt}\large{\bf{\textcolor{DarkBackground}{\textrm{Cash and Cash Equivalents Cheat Sheet}}}} \\
    \normalsize{by \textcolor{DarkBackground}{eseng} via \textcolor{DarkBackground}{\uline{cheatography.com/176221/cs/36905/}}}
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\noindent
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  \mymulticolumn{2}{p{5.377cm}}{\bf\textcolor{white}{Cheatographer}}  \\
  \vspace{-2pt}eseng \\
  \uline{cheatography.com/eseng} \\
  \end{tabulary}
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  \mymulticolumn{1}{p{5.377cm}}{\bf\textcolor{white}{Cheat Sheet}}  \\
   \vspace{-2pt}Not Yet Published.\\
   Updated 5th February, 2023.\\
   Page {\thepage} of \pageref{LastPage}.
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  Measure your website readability!\\
  www.readability-score.com
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\begin{document}
\raggedright
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% Set font size to small. Switch to any value
% from this page to resize cheat sheet text:
% www.emerson.emory.edu/services/latex/latex_169.html
\footnotesize % Small font.

\begin{multicols*}{4}

\begin{tabularx}{3.833cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{I. Definition}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{3.833cm}}{Cash includes {\bf{money}} and any other {\bf{negotiable instruments}} that is payable in money and {\emph{accepted by the bank}} for deposit and immediate credit.} \tn 
% Row Count 3 (+ 3)
% Row 1
\SetRowColor{white}
\mymulticolumn{1}{x{3.833cm}}{Presentation: Current Asset} \tn 
% Row Count 4 (+ 1)
% Row 2
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{3.833cm}}{Measurement: Face Value} \tn 
% Row Count 5 (+ 1)
% Row 3
\SetRowColor{white}
\mymulticolumn{1}{x{3.833cm}}{Estimated Recovery Value - the projected value of an asset that can be recovered in the event of {\emph{liquidation}} or {\emph{winding down}}.} \tn 
% Row Count 8 (+ 3)
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{3.833cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Cash Equivalents}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{3.833cm}}{short-term and highly liquid investments that are readily convertible into cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.} \tn 
% Row Count 5 (+ 5)
% Row 1
\SetRowColor{white}
\mymulticolumn{1}{x{3.833cm}}{Measurement: Face Value} \tn 
% Row Count 6 (+ 1)
% Row 2
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\mymulticolumn{1}{x{3.833cm}}{Presentation: Current Asset} \tn 
% Row Count 7 (+ 1)
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{3.833cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Examples of Cash Equivalents}}  \tn
% Row 0
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\mymulticolumn{1}{x{3.833cm}}{Three-Month BSP Treasury Bills} \tn 
% Row Count 1 (+ 1)
% Row 1
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\mymulticolumn{1}{x{3.833cm}}{Three-Month Time Deposi} \tn 
% Row Count 2 (+ 1)
% Row 2
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\mymulticolumn{1}{x{3.833cm}}{Three-Month Money Market Instrument or Commercial Paper} \tn 
% Row Count 4 (+ 2)
% Row 3
\SetRowColor{white}
\mymulticolumn{1}{x{3.833cm}}{Xxx-Year BSP Treasury Bills/Commercial Paper/Redeemable Preference Share Purchased Three-Months before Maturity Date.} \tn 
% Row Count 7 (+ 3)
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{3.833cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Note}}  \tn
% Row 0
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\mymulticolumn{1}{x{3.833cm}}{Three Months is based on the Date of Purchase.} \tn 
% Row Count 1 (+ 1)
\hhline{>{\arrayrulecolor{DarkBackground}}-}
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\par\addvspace{1.3em}

\begin{tabularx}{3.833cm}{X}
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\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{II. Cash Items}}  \tn
% Row 0
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\mymulticolumn{1}{x{3.833cm}}{{\bf{Cash on Hand}}} \tn 
% Row Count 1 (+ 1)
% Row 1
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\mymulticolumn{1}{x{3.833cm}}{{\bf{Cash in Bank}}} \tn 
% Row Count 2 (+ 1)
% Row 2
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\mymulticolumn{1}{x{3.833cm}}{{\bf{Cash Set Aside for Current Operations}}} \tn 
% Row Count 3 (+ 1)
% Row 3
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\mymulticolumn{1}{x{3.833cm}}{{\bf{Unrestricted Compensating Balances}}} \tn 
% Row Count 4 (+ 1)
% Row 4
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% Row Count 5 (+ 1)
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\par\addvspace{1.3em}

\begin{tabularx}{3.833cm}{X}
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\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Cash on Hand}}  \tn
% Row 0
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\mymulticolumn{1}{x{3.833cm}}{Undeposited Collections} \tn 
% Row Count 1 (+ 1)
% Row 1
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\mymulticolumn{1}{x{3.833cm}}{Customer's Check} \tn 
% Row Count 2 (+ 1)
% Row 2
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% Row Count 3 (+ 1)
% Row 3
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\mymulticolumn{1}{x{3.833cm}}{Traveler's Check} \tn 
% Row Count 4 (+ 1)
% Row 4
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\mymulticolumn{1}{x{3.833cm}}{Cashier's Check} \tn 
% Row Count 5 (+ 1)
% Row 5
\SetRowColor{white}
\mymulticolumn{1}{x{3.833cm}}{Bank Draft} \tn 
% Row Count 6 (+ 1)
% Row 6
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{3.833cm}}{Money Order} \tn 
% Row Count 7 (+ 1)
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\par\addvspace{1.3em}

\begin{tabularx}{3.833cm}{X}
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\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Cash in Bank}}  \tn
% Row 0
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% Row Count 1 (+ 1)
% Row 1
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% Row Count 2 (+ 1)
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\par\addvspace{1.3em}

\begin{tabularx}{3.833cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Cash set aside for Current Operations}}  \tn
% Row 0
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\mymulticolumn{1}{x{3.833cm}}{Dividend Fund} \tn 
% Row Count 1 (+ 1)
% Row 1
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% Row Count 2 (+ 1)
% Row 2
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% Row Count 3 (+ 1)
% Row 3
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% Row Count 4 (+ 1)
% Row 4
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\mymulticolumn{1}{x{3.833cm}}{Cash Set aside for the Acquisition of Short-Term/Current Assets} \tn 
% Row Count 6 (+ 2)
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\par\addvspace{1.3em}

\begin{tabularx}{3.833cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Unrestricted Compensating Balances}}  \tn
% Row 0
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\mymulticolumn{1}{x{3.833cm}}{Unrestricted - Cash} \tn 
% Row Count 1 (+ 1)
% Row 1
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% Row Count 2 (+ 1)
\hhline{>{\arrayrulecolor{DarkBackground}}-}
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\par\addvspace{1.3em}

\begin{tabularx}{3.833cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Foreign Currency}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{3.833cm}}{translated to Philippine Peso using the exchange rate at the balance sheet date {\bf{(Closing Rate)}}} \tn 
% Row Count 2 (+ 2)
\hhline{>{\arrayrulecolor{DarkBackground}}-}
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\par\addvspace{1.3em}

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\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{III. Checks Issued and Recorded}}  \tn
% Row 0
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\mymulticolumn{1}{x{3.833cm}}{{\bf{Postdated Checks}}} \tn 
% Row Count 1 (+ 1)
% Row 1
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% Row Count 2 (+ 1)
% Row 2
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\mymulticolumn{1}{x{3.833cm}}{{\bf{Stale Checks}}} \tn 
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\par\addvspace{1.3em}

\begin{tabularx}{3.833cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Postdated Check (PDC)}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{3.833cm}}{A check written by the drawer for a date in the future} \tn 
% Row Count 2 (+ 2)
\hhline{>{\arrayrulecolor{DarkBackground}}-}
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\par\addvspace{1.3em}

\begin{tabularx}{3.833cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Undelivered Check}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{3.833cm}}{A check merely drawn and recorded, but not given or delivered to the payee before the end of the reporting period} \tn 
% Row Count 3 (+ 3)
\hhline{>{\arrayrulecolor{DarkBackground}}-}
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\par\addvspace{1.3em}

\begin{tabularx}{3.833cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Stale Check}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{3.833cm}}{Check that have passed their life as a valid form of payment. These are the checks which are at least 180 days old (6 months).} \tn 
% Row Count 3 (+ 3)
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{3.833cm}{x{2.4031 cm} x{1.0299 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{3.833cm}}{\bf\textcolor{white}{Non-Cash Items}}  \tn
% Row 0
\SetRowColor{LightBackground}
Items & \seqsplit{Classifications} \tn 
% Row Count 2 (+ 2)
% Row 1
\SetRowColor{white}
Travel Expenses and Postage Stamps & Prepaid Expense \tn 
% Row Count 4 (+ 2)
% Row 2
\SetRowColor{LightBackground}
Cash in Closed Banks/NRV & Receivables \tn 
% Row Count 5 (+ 1)
% Row 3
\SetRowColor{white}
NSF/DAUD/DAIF & Receivables \tn 
% Row Count 6 (+ 1)
% Row 4
\SetRowColor{LightBackground}
Bank Overdraft (Same Bank + Positive Balance) & Current Liability \tn 
% Row Count 8 (+ 2)
% Row 5
\SetRowColor{white}
Customer's Post-Dated and Undelivered Checks & Receivables \tn 
% Row Count 10 (+ 2)
% Row 6
\SetRowColor{LightBackground}
IOU (I owe you) & Receivables \tn 
% Row Count 11 (+ 1)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{3.833cm}{x{1.95681 cm} x{1.47619 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{3.833cm}}{\bf\textcolor{white}{If restriction is silent}}  \tn
% Row 0
\SetRowColor{LightBackground}
Items & Classifications \tn 
% Row Count 1 (+ 1)
% Row 1
\SetRowColor{white}
Time Deposit/Certificate of Deposit & Cash Equivalents \tn 
% Row Count 3 (+ 2)
% Row 2
\SetRowColor{LightBackground}
Money Market/Commercial Paper & Cash Equivalents \tn 
% Row Count 5 (+ 2)
% Row 3
\SetRowColor{white}
Treasury Bills & Cash Equivalents \tn 
% Row Count 6 (+ 1)
% Row 4
\SetRowColor{LightBackground}
Treasury Note & Short-Term Investment (1yr) \tn 
% Row Count 8 (+ 2)
% Row 5
\SetRowColor{white}
Treasury Bonds & Long-Term Investment (10yr) \tn 
% Row Count 10 (+ 2)
% Row 6
\SetRowColor{LightBackground}
Redeemable Preference Share & Long-Term Investment \tn 
% Row Count 12 (+ 2)
% Row 7
\SetRowColor{white}
Compensating Balance & Cash \tn 
% Row Count 13 (+ 1)
% Row 8
\SetRowColor{LightBackground}
Deposit in Foreign Bank & Cash \tn 
% Row Count 15 (+ 2)
% Row 9
\SetRowColor{white}
Sinking Fund for Current Liabilities & Cash \tn 
% Row Count 17 (+ 2)
% Row 10
\SetRowColor{LightBackground}
Pension Fund for Current Liabilities & Cash \tn 
% Row Count 19 (+ 2)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{3.833cm}{x{2.30011 cm} x{1.13289 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{3.833cm}}{\bf\textcolor{white}{NOTES}}  \tn
% Row 0
\SetRowColor{LightBackground}
Foreign Bank (Restricted) & Long Term Investment \tn 
% Row Count 2 (+ 2)
% Row 1
\SetRowColor{white}
Company's Post-Dated and Undelivered Checks & Revert to Cash \tn 
% Row Count 4 (+ 2)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}


% That's all folks
\end{multicols*}

\end{document}