Composition of Cash Using Y for yes and N for no, indicate whether each of the following items should or should not be included with cash and cash equivalents on the balance sheet.

_______ Cash in a checking account _______ Coin and currency in a cash register drawer _______ A six-month certifi cate of deposit _______ Postage stamps _______ An amount owed by an employee for a travel advance _______ A three-month Treasury bill _______ Cash in a money market account AppendixLO1