Intermediate Accounting 6 Cash and Receivables Components of Cash vs, non-components Cash Included in cash Excluded from Cash · Coins and currency Certificates of deposit Checking accounts Bank overdrafts Savings accounts Postdated checks Negotiable checks Travel advances · Bank drafts · Postage stampsComponents of Cash vs. non-components Intermediate Accounting 6 Cash and Receivables Cash Included in Cash Excluded from Cash • Coins and currency • Checking accounts • Savings accounts • Negotiable checks • Bank drafts • Certificates of deposit • Bank overdrafts • Postdated checks • Travel advances • Postage stamps