Cash Account

AKA: Cash and Cash Equivalents.
Context:
- It can range from being a Cash Account Instance to being a Cash Account Concept.
- It can (often) include Cash Sub-Accounts, such as an Organizational Checking Account and a Petty Cash Account.
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Example(s):
Counter-Example(s):
- a Short-term Investments Account.
- a Accounts Receivable Account.
- a Allowance for Doubtful Accounts (a contra-asset account) Account.
- a Accrued Revenues/Receivables Account.
- a Prepaid Expenses Account.
- a Inventory Account.
- a Supplies Account.
- a Long-term Investments Account.
- a Land Account.
- a Buildings Account.
- a Equipment Account.
- a Vehicles Account.
- a Furniture and Fixtures Account.
- a Accumulated Depreciation Account.
See: Cash, Liquid Asset, Capital Asset, Cash Method of Accounting.

References

http://www.accountingcoach.com/bookkeeping/explanation/6
- QUOTE: Cash includes currency, coins, checking account balances, petty cash funds, and customers' checks that have not yet been deposited. A company is likely to have a separate general ledger account for each checking account, petty cash fund, etc. but will combine the amounts and will report the total as Cash (or Cash and Cash Equivalents) on the balance sheet.