 Hello in this lecture we will define cash according to fundamental accounting principles while 22nd edition the definition of cash is Includes currency coins and amounts on deposit in bank checking or savings account when we're thinking of cash in the most strict terms We're thinking basically of those things that we generally think of as cash Including currency coins and amounts in the bank So we're thinking about of course the hard cash the currency the coins and the amount in the bank in terms of our checking account and Savings account this would be the most restricted kind of definition of cash when we are thinking about cash When we report cash on the financial statements, we will usually be reporting it in terms of cash and cash Equivalence so we want to take a look at cash and cash equivalents as well