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Short Answer Question: State the meaning of the term: Cash Equivalents - Accountancy

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Short Answer Question:

State the meaning of the term: Cash Equivalents

What is meant by Cash equivalents?

Short Answer
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Solution

Cash equivalents are short-term, highly liquid investments that are readily convertible into cash and are subject to an insignificant risk of change in value. In other words, cash equivalents are held to meet short-term cash commitments rather than for investment or any other purpose. An investment for short-term maturity, say three months, can be regarded as a cash equivalent. Some examples of cash equivalents are treasury bills, commercial papers, etc. 

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Chapter 6: Cash Flow Statement - Questions for Practice [Page 272]

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NCERT Accountancy - Company Accounts and Analysis of Financial Statements [English] Class 12
Chapter 6 Cash Flow Statement
Questions for Practice | Q 5 | Page 272
D. K. Goel Accountancy Volume 1 and 2 [English] Class 12 ISC
Chapter 15 Project Work
PROJECT WORK PROBLEMS | Q 6. | Page P-34
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