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2. Cash and cash equivalents - Wikipedia

   en.wikipedia.org/wiki/Cash_and_cash_equivalents

   Cash and cash equivalents ( CCE) are the most liquid current assets found on a business's balance sheet. Cash equivalents are short-term commitments "with temporarily idle cash and easily convertible into a known cash amount". [1] An investment normally counts as a cash equivalent when it has a short maturity period of 90 days or less, and can ...

3. What is a bank reconciliation statement? - AOL

   www.aol.com/finance/bank-reconciliation...

   A bank reconciliation statement is a document prepared by a company that shows its recorded bank account balance matches the balance the bank lists. This statement includes all transactions, such ...

4. Imprest system - Wikipedia

   en.wikipedia.org/wiki/Imprest_system

   The imprest system is a form of financial accounting. The most common is petty cash. [1] The basic characteristic of an imprest system is that a fixed amount is reserved, which after a certain period or when circumstances require because money was spent, will be replenished. This replenishment will come from another account, for example petty ...

5. Petty cash - Wikipedia

   en.wikipedia.org/wiki/Petty_cash

   Oversight of petty cash is important because of the potential for abuse. Examples of petty cash controls include a limit on disbursements and monthly audits by someone other than the custodian. [3] Use of petty cash is sufficiently widespread that vouchers for use in reimbursement are available at any office supply store.

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9. Reconciliation (accounting) - Wikipedia

   en.wikipedia.org/wiki/Reconciliation_(Accounting)

   In accounting, reconciliation is the process of ensuring that two sets of records (usually the balances of two accounts) are in agreement. It is a general practice for businesses to create their balance sheet at the end of the financial year as it denotes the state of finances for that period. Reconciliation is used to ensure that the money ...