{"id":6867,"date":"2023-07-05T15:01:44","date_gmt":"2023-07-05T15:01:44","guid":{"rendered":"https:\/\/www.hashmicro.com\/blog\/?p=6867"},"modified":"2025-06-25T03:24:43","modified_gmt":"2025-06-25T03:24:43","slug":"what-is-cash-in-accounting","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/blog\/what-is-cash-in-accounting\/","title":{"rendered":"What Is Cash in Accounting? &#8211; Definition, Types, and Examples"},"content":{"rendered":"\r\n<p><span style=\"font-weight: 400;\">From an <\/span><span style=\"font-weight: 400;\">accounting<\/span><span style=\"font-weight: 400;\">, cash is the most liquid asset a company can own. Balance <\/span><i><span style=\"font-weight: 400;\">funds<\/span><\/i><span style=\"font-weight: 400;\"> mean that a company has money on hand and can use that money as it wishes or needs. You can manage your <\/span><i><span style=\"font-weight: 400;\">liquid assets<\/span><\/i><span style=\"font-weight: 400;\"> and other assets efficiently by using <\/span><a href=\"https:\/\/www.hashmicro.com\/asset-management\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Asset Management Software<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\r\n<p><span style=\"font-weight: 400;\">According to the Financial Services Authority, funds are currency available for a business consisting of bank notes and coins, which are legal tender; in non-bank companies, checks, money orders, and other securities that can be immediately converted into <em>real money<\/em>.<\/span><\/p>\r\n\r\n\r\n\r\n<a href=\"https:\/\/www.hashmicro.com\/free-product-tour\/?medium=free-product-tour\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" width=\"712\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/11\/Free-Product-Tour-resized.webp\" alt=\"Free Demo\"><\/a>\r\n<p><span data-sheets-root=\"1\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:513,&quot;3&quot;:{&quot;1&quot;:0},&quot;12&quot;:0}\"><!-- <div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tTable of Content:\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div> -->\r\n\r\n<!-- <div class=\"dropdown-fixed-top\" id=\"dropdown-fixed-top\">\r\n\t<div class=\"row\">\r\n\t\t<p id=\"pilihDaftarIsi\">Table of Content<\/p>\r\n\t\t<p><i class=\"td-icon-menu-down\"><\/i><\/p>\r\n\t<\/div>\r\n\t\r\n\t<div>\r\n\t\t<ul id=\"list_toc_top\" class='list_toc'><\/ul>\r\n\t<\/div>\r\n<\/div> -->\r\n\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Table of Content<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n\r\n<style>\r\n\t@media (max-width: 992px) {\r\n\t\t#toc_group_article {\r\n\t\t\tpadding-top: 24px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc_float {\r\n\t\tmax-height: calc(100vh - 250px);\r\n\t\toverflow-y: auto;\r\n\t}\r\n\t\r\n\t#list_toc_top {\r\n\t\tdisplay: none;\r\n\t\tbackground: #fff;\r\n\t\tmargin-bottom: 4px;\r\n\t}\r\n\t\r\n\t#list_toc_top li {\r\n\t\tdisplay: block;\r\n\t\tmargin-left: 0;\r\n\t\tlist-style: none;\r\n\t}\r\n\t\r\n\t#list_toc_top a {\r\n\t\tpadding: 5px;\r\n\t\tdisplay: block;\r\n\t}\r\n\t\r\n\t#list_toc_top.show {\r\n\t\tdisplay: block;\r\n\t}\r\n\r\n\t#list_toc_top a {\r\n\t\tcolor: #434343;\r\n\t\tborder-bottom: 1px solid #bbb;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top {\r\n\t\tposition: fixed;\r\n\t\ttop: 59px;\r\n\t\twidth: 100%;\r\n\t\tz-index: 99;\r\n\t\tborder-bottom: 2px solid #9c171e;\r\n\t\tpadding: 12px;\r\n\t\tbackground: #fff;\r\n\t\twidth: 100%;\r\n\t\tcursor: pointer;\r\n\t\tdisplay: none;\r\n\t\tleft: 0;\r\n\t\tbox-shadow: 0 -2px 7px 6px rgba(0, 0, 0, 0.17);\r\n\t}\r\n\t\r\n\t#dropdown-fixed-top.show {\r\n\t\tanimation: showAnim 0.5s ease;\r\n\t\tdisplay: block;\r\n\t\topacity: 1;\r\n\t}\r\n\t\r\n\t@keyframes showAnim {\r\n\t\tfrom {\r\n\t\t\tdisplay: none;\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\tto {\r\n\t\t\tdisplay: block;\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top #list_toc_top {\r\n\t\tmax-height: calc(50vh - 110px);\r\n\t\toverflow-y: scroll;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row {\r\n\t\tdisplay: flex;\r\n\t\tjustify-content: space-between\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row p {\r\n\t\tmargin-bottom: 0;\r\n\t}\r\n\t\r\n\t#pilihDaftarIsi {\r\n\t\tmax-width: 100%;\r\n\t\toverflow: hidden;\r\n\t\twhite-space: nowrap;\r\n\t}\r\n\t\r\n\t@media (min-width: 1018px) {\r\n\t\t.dropdown-fixed-top {\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_top li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor: #000;\r\n\t\tmargin-bottom: 6px;\r\n\t\tpadding-top: 2px;\r\n\t\tpadding-bottom: 2px;\r\n\t\ttransition: all 0.2s ease-in-out;\r\n\t\tfont-size: 15px;\r\n\t\tline-height: 18px;\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t\t}\r\n\t\t\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\r\n<\/style>\r\n\r\n<!-- ToC styling  -->\r\n<style>\r\n\t\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; \r\n}\r\n\t.tdb_single_content .tdb-block-inner.td-fix-index{\r\n\t\tposition: static;\r\n\t}\r\n\t\r\n\r\n\t\r\n#toc {\r\n  background-color: #FFF;\r\n\tpadding: 17px 24px 0px 24px !important;\r\n  margin-bottom: 20px;\r\n\/*   border: 1px solid #9C171E; *\/\r\n  border-radius: 6px;\r\n\tdisplay: none;\r\n  max-width: 100%;\r\n  transition: .4s ease height;\r\n\tmargin-left: 0;\r\n\toverflow: hidden;\r\n}\r\n\r\n#toc .header{\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n\tbackground-color: transparent;\r\n}\r\n\t\r\n\t#toc.sticky .header{\r\n\t\tpadding: 4px 0;\r\n\t}\r\n\t\r\n.header p{\r\n  font-size: 18px !important;\r\n  font-weight: 600 !important;\r\n  color: #393939;\r\n   margin-bottom: 0;\r\n  \/* margin-top: 20px; *\/\r\n}\r\n\r\n.toc-icon{\r\n  float: right;\r\n\/*   visibility: hidden; *\/\r\n}\r\n\r\n\t.toc-title{\r\n\t\tmargin-right: auto;\r\n\/* \t\tpadding-left: 20px; *\/\r\n\t\tfont-weight: 600;\r\n\t\talign-self: center;\t}\t\r\n\r\n#toc ul {\r\n  list-style-type: none;\r\n  padding-left: 0;\r\n}\r\n\t\r\n#toc.sticky ul{\r\n\toverflow-y: auto;\r\n\tmax-height: 250px;\r\n\tmargin-top: 0px;\r\n\tpadding-top: 20px;\r\n\/* \tborder-top: 1px solid #d3d3d3; *\/\r\n}\r\n\t\r\n#toc ul li {\r\n\/*   margin-bottom: 10px; *\/\r\n  margin-bottom: 10px;\r\n\tmargin-left: 0;\r\n\ttransition: .2s ease;\r\n\tcursor: pointer;\r\n}\r\n\t\r\n\t#toc.sticky ul li {\r\n\t  margin-right: 10px;\r\n\t}\r\n\t\r\n.td-post-content #toc-list li a:hover, .td-post-content #toc-list a.active{\r\n\tbackground-color: #FFF;\r\n\/* \tpadding: 8px 16px 8px 16px; *\/\r\n\tpadding: 4px 16px 4px 16px;\r\n\tborder-radius: 6px;\r\n\tcolor: #9c171e !important;\r\n\tfont-weight: 600 !important;\r\n}\r\n\t\r\n\t.td-post-content #toc-list li:hover a, .td-post-content #toc-list a.active{\r\n\t\tcolor: #9C171E !important;\r\n\t\tfont-weight: 600 !important;\r\n\t}\r\n\t\r\n.td-post-content #toc-list a.active{\r\n\tfont-weight: bold !important;\r\n\tcolor: #9C171E !important;\r\n}\r\n\t\r\n#toc a, .td-post-content #toc-list a {\r\n  text-decoration: none;\r\n  color: #ea1717 !important;\r\n  transition: .2s ease;\r\n\tfont-weight: 400 !important;\r\n\tdisplay: block;\r\n\t\r\n\tpadding: 4px 16px 4px 0;\r\n}\r\n\r\n#toc.sticky {\r\n  position: fixed;\r\n\/*   top: 73px; *\/\r\n\tbottom: 0;\r\n  z-index: 100; \r\n  box-shadow: 0 2px 5px rgba(0,0,0,0.1); \r\n\twidth: 100%; \r\n\tbackground-color: #FFF;\r\n\/* \tbackground-color: #FFF1F1; *\/\r\n\tborder-bottom: 1px solid #ea1717;\r\n\/*   border: 1px solid #393939; *\/\r\n  box-shadow: 0px 0px 14px 0px #00000040;\r\n  cursor: pointer;\r\n\tanimation: fadein .3s ease;\r\n\tpadding: 12px 16px !important;\r\n}\r\n\t\r\n\t.fadein{\r\n\t\tanimation: fadein .3s ease;\r\n\t}\r\n\t\r\n\t.fadeout{\r\n\t\tanimation: fadeout .3s ease;\r\n\t}\r\n\t\r\n\t\r\n\t@keyframes fadein{\r\n\t\t0% {\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@keyframes fadeout{\r\n\t\t0% {\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t}\r\n\r\n\t\r\n#toc.sticky .header p{\r\n\tmargin-bottom: 10px;\r\n\tmargin-top: 10px;\r\n}\r\n\r\n#toc.sticky .toc-icon{\r\n  visibility: visible;\r\n\/* \ttransition: 0.4s ease; *\/\r\n}\r\n\t\r\n\t.toc-icon{\r\n\t\talign-items: center;\r\n    \tdisplay: flex;\r\n\t}\r\n\t\r\n\tsvg.header-icon{\r\n\/* \t\tbackground-color: #9c171e; *\/\r\n\t\tbackground-color: #FFF;\r\n\t\tborder-radius: 30px;\r\n\t\tpadding: 5px;\r\n\t}\r\n\r\n#toc.sticky .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\t\r\n\t#toc .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\r\n#toc .header.active .toc-icon{\r\n\ttransform: rotate(0deg); \r\n\topacity: 1;\r\n}\r\n\r\n\t#toc .header.active + .list {\r\n\t  max-height: 200px; \/* Adjust this value as needed *\/\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t#placeholder-toc{\r\n\/* \t\tdisplay: none; *\/\r\n\t}\r\n\t\r\n\t@media (min-width: 768px) and (max-width: 991px){\r\n\t\t#toc.sticky{\r\n\/* \t\t\ttop: 104px; *\/\r\n\t\t\tbottom: 0px;\r\n\t\t}\r\n\t\t\r\n\t\t#toc{\r\n\t\t\twidth: unset !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width: 767px){\r\n\t\t#toc{\r\n\t\t\twidth: 100% !important;\r\n\t\t\tdisplay: inline-block;\r\n\t\t}\r\n\t\t\r\n\t\t#toc.sticky{\r\n\t\t\twidth: 90% !important;\r\n\/* \t\t\ttop: 81px; *\/\r\n\t\t\tbottom: 60px;\r\n\t\t\tmargin-left: auto;\r\n\t\t\tmargin-right: auto;\r\n\t\t\tpadding: 0 16px;\r\n\t\t\tright: 5%;\r\n\t\t}\r\n\t}\r\n\t\r\n\t<\/style>\r\n\r\n<!-- ToC List for mobile -->\r\n<script>\r\n \/\/ Generate TOC based on headings\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  \/\/ Get the element that will contain the TOC\r\n  const tocList = document.getElementById('toc-list');\r\n\r\n  \/\/ Get the element with the ID 'article-left'\r\n  const article = document.querySelector('.td-post-content');\r\n\r\n  \/\/ Find all h2 elements within 'myarticle'\r\n  const headers = article.getElementsByTagName('h2');\r\n\r\n  \/\/ Loop through the h2 elements and create a list item for each one\r\n  for (let i = 0; i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title'); \/\/ Assuming header-faq is the element for TOC title\r\n\r\n\/\/ Sticky TOC and update heading\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 700;\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\tconst panel2 = document.querySelector(\"#toc .list\");\r\n\tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n  let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n  \/\/ Function to handle scroll and add\/remove .sticky class\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Highlight user progress as the heading comes\r\n    headers.forEach(header => {\r\n\t\tconst headerTop = header.offsetTop;\r\n\t\tconst headerHeight = header.clientHeight;\r\n\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\t\t\ttocTitle.textContent = currentHeaderText;\r\n\t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\t\t\tif(window.innerWidth < 767){\r\n\t\t\t\ttocTitle.textContent = 'Table of Content';\r\n\t\t\t}\r\n\t\t}\r\n\t});\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader != '') {\r\n\t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\t\t\t  link.classList.add('active');\r\n\t\t  }\r\n\t  }\r\n    });\r\n\/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/         toc.style.display = 'block';\r\n\/\/ \t}else{\r\n\/\/         toc.style.display = 'none';\r\n\/\/ \t}\r\n    \/\/ Update TOC title if sticky\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n        toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n        toc.style.backgroundColor = \"#FFF\";\r\n\t\tpanel2.style.height = '0px';\r\n\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t  if(window.innerWidth < 767){\r\n\/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\t\t\t  tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n       \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\t\t  }\r\n      }\r\n      if (currentHeader) {\r\n\/\/         console.log(\"activeLink:\", activeLink);\r\n        if (activeLink) {\r\n\/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n          tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n        }\r\n      }\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset'; \/\/ Reset to original width\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n\t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\t\ticon.style.transform = \"rotate(180deg)\";\r\n    }\r\n  }\r\n\r\n    \/\/ Attach the scroll event listener to the window\r\n    window.addEventListener('scroll', handleScroll);\r\n\r\n    \/\/ Initial call to handleScroll to set the correct state on load\r\n    handleScroll();\r\n});\r\n\t\r\n\t\/\/ Open toggle TOC\r\n\t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\t\tvar toc = document.querySelector(\"#toc\");\r\n\t\tvar icon = document.querySelector(\".toc-icon\");\r\n\t\tconst tocTitle = document.querySelector('#toc-title');\r\n\t\tconst tocs = document.querySelector('#toc.sticky');\r\n \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\t\t  tocHeader.addEventListener(\"click\", function() {\r\n\t\t\tvar panel = this.nextElementSibling;\r\n\t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t\t\ttoc.style.paddingBottom = '6px'; \r\n\t\t\t\tif(window.innerWidth > 768){\r\n\t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px 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});\r\n\r\n\t\t  \/\/ Close TOC when a link inside it is clicked\r\n\t\t  var tocLinks = document.querySelectorAll(\"#toc .list a\");\r\n\t\t  tocLinks.forEach(function(link) {\r\n\t\t\tlink.addEventListener(\"click\", function() {\r\n\t\t\t  var panel = document.querySelector(\"#toc .list\");\r\n\t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\t\t\t});\r\n\t\t  });\r\n\t\t});\r\n\r\n\r\n\r\n\t\r\n\/\/ \tmake the heading at the center of the viewport\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/     \/\/ Add click event listener to all links in the TOC list\r\n\/\/     document.querySelectorAll('#toc-list a').forEach(anchor => {\r\n\/\/         anchor.addEventListener('click', function (e) {\r\n\/\/             e.preventDefault(); \/\/ Prevent the default behavior of jumping to the anchor\r\n\/\/ \/\/ 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      behavior: 'smooth'\r\n\/\/                 });\r\n\/\/             }\r\n\/\/         });\r\n\/\/     });\r\n\/\/ });\r\n<\/script>\r\n\r\n<!-- START script lama -->\r\n<!-- <script>\r\n\/\/ \tvar pilihDaftarIsi = document.getElementById('pilihDaftarIsi');\r\n\t\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/ \t\tvar dropdownFixedTop = document.querySelector('.dropdown-fixed-top');\r\n\r\n\/\/ \t\tdropdownFixedTop.addEventListener('click', function() {\r\n\/\/ \t\t\tvar dropdownContent = this.querySelector('.list_toc');\r\n\/\/ \t\t\tdropdownContent.classList.toggle('show');\r\n\/\/ \t\t});\r\n\r\n\/\/ \t\twindow.addEventListener('click', function(event) {\r\n\/\/ \t\t\tvar listTocTop = document.getElementById('list_toc_top');\r\n\r\n\/\/ \t\t\tif (!dropdownFixedTop.contains(event.target)) {\r\n\/\/ \t\t\t\tlistTocTop.classList.remove('show');\r\n\/\/ \t\t\t}\r\n\/\/ \t\t});\r\n\/\/ \t});\r\n\t\r\n\/\/ \tvar daftarIsiContainer = 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(!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          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more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script> -->\r\n<!-- END script lama -->\r\n\t\r\n<script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = 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scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\t\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!--  <script>\r\n\tdocument.addEventListener(\"DOMContentLoaded\", function() {\r\nToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\"\r\n        Fungsi untuk mengubah teks menjadi format id\r\n        function formatId(text) {\r\n            return text.trim().replace(\/[^\\w\\d]+\/g, '_');\r\n        }\r\n\r\n        \/\/ Fungsi untuk membuat nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                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level: 'h2', id: id, title: element.textContent, children: [] });\r\n            } else if (element.tagName === 'H3') {\r\n                const id = formatId(element.textContent);\r\n                element.id = id;\r\n                if (headings.length > 0) {\r\n                    headings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n                }\r\n            }\r\n        });\r\n\r\n        \/\/ Membuat list HTML dari objek headings\r\n        const ul = document.getElementById('list_toc');\r\n        let currentUl = ul;\r\n        headings.forEach(heading => {\r\n            const li = document.createElement('li');\r\n            const a = document.createElement('a');\r\n            a.textContent = heading.title;\r\n            a.href = `#${heading.id}`;\r\n            li.appendChild(a);\r\n\r\n            if (heading.level === 'h2') {\r\n                \/\/ Menyimpan ul saat ini untuk menambahkan nested ul\r\n   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document.getElementById('list_toc_float');\r\n\t\tconst ulTocTop = document.getElementById('list_toc_top');\r\n\t\tif ((ulToc !== null || ulToc !== undefined) && window.innerWidth > 1018){\r\n\t\t\tulToc.append(...clonedChildren);\r\n\t\t} else {\r\n\t\t\tulTocTop.append(...clonedChildren);\r\n\t\t}\r\n\t} \r\n\r\n\tif (ulJourney !== null) {\r\n\t\tconst clonedChildrenJourney = ulJourney.cloneNode(true).children;\r\n\t\tconst ulTocJourney = document.getElementById('list_toc_journey');\r\n\t\tulTocJourney.append(...clonedChildrenJourney);\r\n\t} \r\n\t\r\n        Fungsi untuk mengambil tinggi navbar\r\n        function getNavbarHeight() {\r\n            const navbar = document.getElementById('tdi_34');\r\n            return navbar ? navbar.offsetHeight : 0;\r\n        }\r\n\r\n        \/\/ Fungsi untuk menambahkan offset posisi scroll\r\n        function scrollToElementWithOffset(elementId) {\r\n            const element = document.getElementById(elementId);\r\n            if (element) {\r\n                const offset = getNavbarHeight();\r\n                const elementPosition = element.getBoundingClientRect().top;\r\n                const offsetPosition = elementPosition - offset-40;\r\n\r\n                window.scrollBy({\r\n                    top: offsetPosition,\r\n                    behavior: 'smooth'\r\n                });\r\n            }\r\n        }\r\n\r\n        \/\/ Fungsi untuk menangani klik pada tautan judul\r\n        function handleTitleClick(event) {\r\n            event.preventDefault();\r\n            const href = event.target.getAttribute('href').substr(1);\r\n            scrollToElementWithOffset(href);\r\n        }\r\n\r\n        \/\/ Tambahkan event listener untuk semua tautan judul\r\n        const titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n        titleLinks.forEach(link => {\r\n            link.addEventListener('click', handleTitleClick);\r\n        });\r\n\t});\r\n    <\/script> -->\r\n<\/span><\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"1\"><strong>According to Experts, What Is Cash?<\/strong><\/h2>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">Thomas Sumarsan<\/h3>\r\n\r\n\r\n\r\n<p>According to Thomas Sumarsan, funds are a liquid current asset that money can use directly for business continuity.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">Rudianto<\/h3>\r\n\r\n\r\n\r\n<p>Cash, according to Rudianto, is a method of payment or exchange that is owned by the business and can be used for corporate transaction operations as necessary.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">C. Rollin Niswonger, Carl S. Warren, and Philip E. Fess<\/h3>\r\n\r\n\r\n\r\n<p>Cash, as defined by C. Rollin Niswonger, Carl S. Warren, and Philip E. Fess, is the increase or decrease in an owner\u2019s capital as a result of the sale of goods, the providing of services to clients, the renting of property, the borrowing of money, and any other revenue-generating activities.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">Standards of Financial Accounting<\/h3>\r\n\r\n\r\n\r\n<p>Cash is a means of payment that is ready and freely used to finance the general activities of the company.<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"2\"><strong>Characteristics of Cash<\/strong><\/h2>\r\n\r\n\r\n\r\n<p>Cash has specific characteristics that can distinguish it from other assets in the company.<\/p>\r\n\r\n\r\n\r\n<p>Here are the characteristics of funds that you need to know:<\/p>\r\n\r\n\r\n\r\n<ol class=\"wp-block-list\">\r\n<li>Highly liquid corporate assets;<\/li>\r\n<li>The most common standards of exchange;<\/li>\r\n<li>It can be the basis of calculations as well as the measurement of values.<\/li>\r\n<\/ol>\r\n<style>\r\n.cta-in-article-image .desktop-banner{\r\n    display: none;\r\n    text-align: center;\r\n}\r\n.cta-in-article-image .desktop-mobile{\r\n    display: block;\r\n    text-align: center;\r\n    width: 100%;\r\n}\r\n@media (min-width: 650px) {\r\n    .cta-in-article-image .desktop-banner {\r\n        display: block!important;\r\n    }\r\n}\r\n@media (min-width: 650px) {\r\n   .cta-in-article-image .desktop-mobile {\r\n        display: none!important;\r\n    }\r\n}\r\n<\/style>\r\n<div class=\"cta-in-article-image\">\r\n\t<a href=\"https:\/\/www.hashmicro.com\/grants?utm_source=blog&medium=banner-article\" target=\"_blank\" rel=\"noopener\">\r\n\t\t<div id=\"desktop-banner-container\">\r\n\t\t\t<div class=\"desktop-banner\">\r\n<!-- \tnew CTC Grants Banner\t\t -->\r\n\t\t\t\t<img decoding=\"async\" width='696' height='189' src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/07\/CTC-Grants-scaled.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t\t<div id=\"mobile-banner-container\">\r\n\t\t\t<div class=\"desktop-mobile\">\r\n\t\t\t\t<img decoding=\"async\" width='450' height='497' src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2023\/11\/EDG-Banner-Mobile.png.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/a>\r\n<\/div>\r\n\r\n\r\n\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"3\"><strong>Source Cash<\/strong><\/h2>\r\n\r\n\r\n\r\n<p>So how can you get money? Here are the sources of money receipts in a business\/company:<\/p>\r\n\r\n\r\n\r\n<ol class=\"wp-block-list\">\r\n<li>Obtain funds through the sale of investments;<\/li>\r\n<li>The existence of shares issue or capital additions by the owner of the company in money;<\/li>\r\n<li>There is a decrease in current assets other than money that receives funds offset by the receipt of receivables, the sale in money, and else.;<\/li>\r\n<li>There is the issuance of debt securities, both short-term (money orders) and long-term debt (bonds, mortgages, and else.), and increased debt with the receipt of offset funds;<\/li>\r\n<li>Fund receipts due to interest, rent, or dividends from investments, donations, or gifts or the receipt of tax payments in the prior period.<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"4\"><strong>What Includes Cash and What Doesn&#8217;t?<\/strong><\/h2>\r\n<figure id=\"attachment_14380\" aria-describedby=\"caption-attachment-14380\" style=\"width: 696px\" class=\"wp-caption alignnone\"><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-14380 size-large\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2022\/03\/cash-1024x683.jpeg\" alt=\"\" width=\"696\" height=\"464\" srcset=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2022\/03\/cash-1024x683.jpeg 1024w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2022\/03\/cash-300x200.jpeg 300w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2022\/03\/cash-768x512.jpeg 768w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2022\/03\/cash-150x100.jpeg 150w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2022\/03\/cash-696x464.jpeg 696w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2022\/03\/cash-1068x713.jpeg 1068w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2022\/03\/cash.jpeg 1280w\" sizes=\"auto, (max-width: 696px) 100vw, 696px\" \/><figcaption id=\"caption-attachment-14380\" class=\"wp-caption-text\">Source: unsplash.com<\/figcaption><\/figure>\r\n\r\n\r\n\r\n<p>Recognize the groups that do and do not fall into the money category, namely:<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"5\">Including cash<\/h3>\r\n\r\n\r\n\r\n<ol class=\"wp-block-list\">\r\n<li><strong>Cash<\/strong>. These are paper and metal real money that applies to payments.<\/li>\r\n<li><strong>Travel cheque<\/strong>. It is a cheque that commercial banks issue; its use can serve customers who want to travel or travel in a particular time with a long distance.<\/li>\r\n<li><strong>Teller cheque<\/strong>. Similar to travel cheques that are both commercial banks as makers, there are only different purposes: serving other parties.<\/li>\r\n<li><strong>Postal money order<\/strong>. It is a document that can be used as money.<\/li>\r\n<li><strong>Cheque<\/strong>. It is a document that the company can receive as payment from another party.<\/li>\r\n<li><strong>Company money<\/strong>. That is the company\u2019s money stored in the bank that the company can take at any time.<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"6\">Excluding cash<\/h3>\r\n\r\n\r\n\r\n<ol class=\"wp-block-list\">\r\n<li>Term deposit (time deposit) is a deposit in a bank that can only be liquid within a certain period;<\/li>\r\n<li>Stamps;<\/li>\r\n<li>Money that has been available for a particular purpose leads to its use being bound. An example is a pension fund;<\/li>\r\n<li>Cheque back (post-date cheque) is a category of funds that you can not consider money before the time comes.<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"7\"><strong>Types of Cash<\/strong><\/h2>\r\n\r\n\r\n\r\n<p>Cash is divided into sections. Each part of the treasury aims as supervision and examination related to the distribution of money flows.<\/p>\r\n\r\n\r\n\r\n<p>You can find fund sharing in accounting <a href=\"https:\/\/www.hashmicro.com\/blog\/examples-of-ledger\/\" target=\"_blank\" rel=\"noopener\">ledgers<\/a>.<\/p>\r\n\r\n\r\n\r\n<p>While the funds on the financial statements have become one, the use of financial statements can be easily understood by others, even if they are novices.<\/p>\r\n\r\n\r\n\r\n<p>The types of money are divided into, among others, small money, money in banks, money reporting, money equivalents, restricted money, and bank overdrafts. Check out each of his explanations, namely:<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">Petty funds (Small funds)<\/h3>\r\n\r\n\r\n\r\n<p>Petty funds are money that the company prepares to pay various expenses with a relatively small value and is uneconomic when making payments by check.<\/p>\r\n\r\n\r\n\r\n<p><strong>Also Read:<\/strong> <a href=\"https:\/\/www.hashmicro.com\/blog\/avoid-these-4-mistakes-in-cash-flow-management\/\" target=\"_blank\" rel=\"noopener\">Avoid The Following 4 Common Mistakes in Cash Flow Management<\/a><\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">Cash in the bank<\/h3>\r\n\r\n\r\n\r\n<p>Cash in a bank is a form of corporate money deposited in a particular bank account. The amount of money in the bank tends to be significant. It requires higher security, so it is not possible to make transactions directly because the amount is large and vulnerable in terms of security.<\/p>\r\n\r\n\r\n\r\n<p>As a form of security and transparency, funds in the bank will always be related to the company\u2019s bank account.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">Cash reporting<\/h3>\r\n\r\n\r\n\r\n<p>Companies can do cash reporting directly. However, often the implementation can cause some problems, including:<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">Cash Equivalents<\/h3>\r\n\r\n\r\n\r\n<p><a href=\"https:\/\/www.hashmicro.com\/blog\/cash-equivalents\/\">Cash equivalents<\/a> are a combination of company assets that have a maturity of fewer than three months. This money is beneficial for their use when the company\u2019s financial condition is complex or unstable.<\/p>\r\n\r\n\r\n\r\n<p>The simplest examples are the Sovereign Debt Securities and <a href=\"https:\/\/www.centralbank.go.ke\/securities\/treasury-bills\/\" target=\"_blank\" rel=\"noopener\">treasury bills<\/a>.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">Restricted Cash<\/h3>\r\n\r\n\r\n\r\n<p>Understanding of restricted cash is money that companies deliberately separate to pay off significant future obligations.<\/p>\r\n\r\n\r\n\r\n<p>As an illustration, the HashMicro company must pay technical handling of 250 million rupiahs for the next six years. By this condition, the company must set aside 250 million rupiahs on a restricted money account.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">Bank Overdrafts<\/h3>\r\n\r\n\r\n\r\n<p>Bank overdrafts mean the company is issuing checks that are worth more than the balance in the bank.<\/p>\r\n\r\n\r\n\r\n<p>For example, the HashMicro company issued checks of as much as 700 million, even though the company\u2019s account balance only had 450 million. With the difference in credit and cheques made, the remaining 250 million will go into short-term debt.<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"8\"><strong>Cash Control<\/strong><\/h2>\r\n\r\n\r\n\r\n<p>Cash control is divided into two, cash receipts and cash expenditures. See further explanation.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">Cash receipts<\/h3>\r\n\r\n\r\n\r\n<ol class=\"wp-block-list\">\r\n<li>Record all money receipts immediately;<\/li>\r\n<li>Deposit to the bank all money receipts on the same day;<\/li>\r\n<li>Performs separation of functions on officers who handle money receipts with money register machines.<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">Cash expenses<\/h3>\r\n\r\n\r\n\r\n<ol class=\"wp-block-list\">\r\n<li>Perform all money expenditure activities using checks, except expenses with small amounts that should use small money funds;<\/li>\r\n<li>A minimum of two officials must sign each check;<\/li>\r\n<li>Neatly shade against checks that are not used or miswritten;<\/li>\r\n<li>Give a paid stamp for the proof and cheque that has come out.<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n<p><strong>Also Read:<\/strong> <a href=\"https:\/\/www.hashmicro.com\/blog\/tips-for-managing-cash-flow\/\">7 Tips for Managing and Improving Cash Flow Efficiently<\/a><\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"9\"><strong>Internal Cash Control<\/strong><\/h2>\r\n\r\n\r\n\r\n<p>Because the nature of highly liquid money causes susceptibility to fraud, it requires internal control mechanisms to maintain some money and ensure the accuracy of money recording accounting.<\/p>\r\n\r\n\r\n\r\n<p>The purpose of internal control is to ensure that assets are protected and valuable for the achievement of business objectives, accurate business information, and employees have complied with regulations and regulations.<\/p>\r\n\r\n\r\n\r\n<p>Additionally, internal cash control can safeguard the company\u2019s assets against theft, embezzlement, or the placement of support in inappropriate locations.<\/p>\r\n\r\n\r\n\r\n<p>According to Dyckman et al. (1999), the internal control system for funds must include the following:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Separating storage and accounting for money<\/li>\r\n<li>Record all money transactions<\/li>\r\n<li>Maintain only the minimum money balance required<\/li>\r\n<li>Perform periodic calculations of balances<\/li>\r\n<li>Reconciliation of ledger fund account balances and bank balances<\/li>\r\n<li>Get a decent return on an idle balance.<\/li>\r\n<\/ul>\r\n<p><span style=\"font-weight: 400;\">One other way to smooth <\/span><i><span style=\"font-weight: 400;\">funds<\/span><\/i><span style=\"font-weight: 400;\"> is to use <\/span><span style=\"font-weight: 400;\">E-<\/span><a href=\"https:\/\/www.hashmicro.com\/invoicing-software?blog\"><span style=\"font-weight: 400;\">invoicing Software<\/span><\/a><span style=\"font-weight: 400;\"> from HashMicro. <i>flow cash<\/i><\/span><span style=\"font-weight: 400;\">\u00a0by monitoring all invoice statuses in one view. That way, the <\/span><i><span style=\"font-weight: 400;\">funds<\/span><\/i><span style=\"font-weight: 400;\"> become smooth and accurate.<\/span><\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"10\"><strong>Cash Control Examples Using Imprest Methods<\/strong><\/h2>\r\n\r\n\r\n\r\n<p>The amount of funds is set, and the number of checks that tellers receive to pay minor expenses to the bank is always the same. It records payments when it replenishes its inventory.<\/p>\r\n\r\n\r\n\r\n<p>Example:<\/p>\r\n\r\n\r\n\r\n<p>HashMicro formed a small fund of Rp5,000,000 on September 29, 2021; the expenditure of small funds until September 29, 2021, was Rp4,000,000 with the following details:<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>ATK Expenses<\/td>\r\n<td>\u00a0Rp\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1.500.000,00<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Freight Expenses<\/td>\r\n<td>\u00a0Rp\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1.750.000,00<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Administrative Expenses<\/td>\r\n<td>\u00a0Rp\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 250.000,00<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Vehicle Fuel Expenses<\/td>\r\n<td>\u00a0Rp\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 500.000,00<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>TOTAL<\/td>\r\n<td>\u00a0Rp\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4.000.000,00<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>On September 29, 2021, the company recharged. So the journal paragraph compiled on the above transaction is as follows:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>SMALL FUNDS FILLING<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<div class=\"wp-block-image\">\r\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"576\" height=\"78\" loading=\"lazy\" class=\"wp-image-6874\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2021\/09\/Small-Cash-Filling.png\" alt=\"Small Cash Filling\" srcset=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2021\/09\/Small-Cash-Filling.png 576w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2021\/09\/Small-Cash-Filling-300x41.png 300w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2021\/09\/Small-Cash-Filling-150x20.png 150w\" sizes=\"auto, (max-width: 576px) 100vw, 576px\" \/><\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>WHEN FUNDS EXPENDITURES ARE SMALL (NO JOURNAL NEED)<\/li>\r\n<li>WHEN RECHARGING<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<div class=\"wp-block-image\">\r\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"576\" height=\"151\" loading=\"lazy\" class=\"wp-image-6875\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2021\/09\/Small-Cash-Recording.png\" alt=\"Small Cash Recording\" srcset=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2021\/09\/Small-Cash-Recording.png 576w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2021\/09\/Small-Cash-Recording-300x79.png 300w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2021\/09\/Small-Cash-Recording-150x39.png 150w\" sizes=\"auto, (max-width: 576px) 100vw, 576px\" \/><\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n<p><strong>So that small funds remain Rp5,000,000<\/strong><\/p>\r\n\r\n\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"11\"><strong>Summary<\/strong><\/h2>\r\n\r\n\r\n\r\n<p>You have learned about money\u2014its characteristics, sources, types, controls, and internal controls. We have also provided examples to enhance your understanding of these concepts. This article highlights the importance of money in accounting for your business. If you are facing challenges in managing your business funds, consider using the <a href=\"https:\/\/www.hashmicro.com\/blog\/best-accounting-software\/\">best accounting software<\/a> to simplify your financial processes such as HashMicro&#8217;s <a href=\"https:\/\/www.hashmicro.com\/accounting\">Accounting Software<\/a>. For more insights, check out our guide on the best <a href=\"https:\/\/www.hashmicro.com\/blog\/top-accounting-software\/\">accounting software<\/a> to find the right solution for your business.<\/p>\r\n<p><span style=\"font-weight: 400;\">The implementation of this system may be funded by the <a href=\"https:\/\/www.hashmicro.com\/ctc-grants\">CTC Grant<\/a>, which provides up to 70% funding for eligible companies. Try the<\/span><a href=\"https:\/\/www.hashmicro.com\/free-product-tour\/\"><span style=\"font-weight: 400;\"> free demo<\/span><\/a><span style=\"font-weight: 400;\"> now for an instant experience.<\/span><\/p>\r\n<a href=\"https:\/\/www.hashmicro.com\/accounting?medium=moneysite-banner\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" width=\"712\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/06\/Accounting.webp\" alt=\"Accounting\"><\/a>\r\n\r\n\r\n\r\n\r\n\r\n<p>&nbsp;<\/p>\r\n\r\n<p><script type=\"application\/ld+json\">\r\n{\r\n  \"@context\": \"https:\/\/schema.org\",\r\n  \"@type\": \"FAQPage\",\r\n  \"mainEntity\": [{\r\n    \"@type\": \"Question\",\r\n    \"name\": \"What are Types of Cash?\",\r\n    \"acceptedAnswer\": {\r\n      \"@type\": \"Answer\",\r\n      \"text\": \"1. Petty cash (Small cash)\r\n2. Cash in the bank\r\n3. Cash reporting\r\n4. Cash Equivalents\r\n5. Restricted Cash\r\n6. Bank Overdrafts\"\r\n    }\r\n  },{\r\n    \"@type\": \"Question\",\r\n    \"name\": \"According to Experts, What Is Cash?\",\r\n    \"acceptedAnswer\": {\r\n      \"@type\": \"Answer\",\r\n      \"text\": \"According to Standards of Financial Accounting, cash is a means of payment that is ready and freely used to finance the general activities of the company.\"\r\n    }\r\n  }]\r\n}\r\n<\/script><\/p>","protected":false},"excerpt":{"rendered":"<p>From an accounting, cash is the most liquid asset a company can own. Balance funds mean that a company has money on hand and can use that money as it wishes or needs. You can manage your liquid assets and other assets efficiently by using Asset Management Software. According to the Financial Services Authority, funds [&hellip;]<\/p>\n","protected":false},"author":199,"featured_media":50988,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[153],"tags":[],"class_list":{"0":"post-6867","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-accounting"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v26.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>What Is Cash in Accounting? \u2013 Definition, Types, and Examples<\/title>\n<meta name=\"description\" content=\"Cash is the most liquid asset a company can own in terms of accounting. A cash balance indicates that a company has money on hand that...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hashmicro.com\/blog\/what-is-cash-in-accounting\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What Is Cash in Accounting? - Definition, Types, and Examples\" \/>\n<meta property=\"og:description\" content=\"Cash is the most liquid asset a company can own in terms of accounting. 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