48), “cash includes cash in banks, demanded deposits, and investments in short-term marketable securities with original maturities of 90 days or less.” Cash equivalents are normally the short-term but highly liquid investments that are considered to be both easily convertible to specified amounts of cash and so close to their maturity date that any risk related to changes in the interest rates are insignificant (Kieso, Warfield, Weygandt, 2007, p... displayed 300 characters
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317). The explanation in the notes for Anheuser-Busch Companies appears to meet the definition and should provide adequate information to the reader regarding what type of financial information is included in the cash section of any financial statement in which it appears.
Receivables are the claims that companies hold against their customers and other individuals for money, goods, or services (Kieso, Warfield, Weygandt, 2007, p... displayed 300 characters
