Business Pitch Dictionary by pitch.dog
Assets, liabilities & equity · Core

Cash and cash equivalents

Also called: cash equivalents

ELI5

Cash and highly liquid short-term investments meeting the applicable accounting criteria.

Used in conversation

“Can you walk me through how cash and cash equivalents works in the model?”

Pitch context

You will see “Cash and cash equivalents” in financial models, budgets, board packs and investor materials when the discussion reaches assets, liabilities & equity.

Why it matters: In assets, liabilities & equity, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

Sources & evidence · 4

Direct term-level sources and supporting source families.