Cash, alongside Wealth, is one of the two fundamental concepts of Corporate Finance. In a corporate context, cash includes currency (Paper money), coins, cheques, money orders, traveller's cheques, cashier's cheques, bank drafts, balances on current accounts, and receipts from credit card Sales. It is important to remember that cash disbursement does not necessarily reduce Wealth and that cash receipt does not necessarily increase Wealth, although ultimately the Wealth created will be reflected in the cash Position of the company.Cash is also called liquidity.

(See Chapter 2 Cash Flows of the Vernimmen)

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