Cash Equivalents

These are short-term investments that are so liquid that they can be readily cashed in. The downside risk is negligable. These include bonds that are almost at the end of their maturity. Examples include money market funds and treasury bills.

These are included in cash on the Statement of Cash Flows.

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For my accounting reference book, I use
Wiley GAAP 2010: Interpretation and Application of Generally Accepted Accounting Principles (Wiley Gaap (Book & CD-Rom))