we're planning to do our assignment on DICKS SPORTING GOODS. But im confused on the part where it says to discuss the financial instruments? is this a type of account? if so, what are some examples

this is the prompt:

come up with a comprehensive audit programs for the cash, financial instruments, sale, and receivables accounts and cycles.

• Audit steps for tests of controls, balances, transactions, analytical procedures, etc. as well as other considerations such as sample size and sample methodology.
• A brief summary page should be included in this document for each of the audit programs. Include in this specific financial information gleaned from the current Form 10-K used to perform an analysis of work program steps. For example, if the team noted significant swings in the Receivables balance year-over-year, identify these swings and how you address them in your work program (this is in essence an audit procedure - analytical review).