Cash and Marketable Securities

Cash and marketable securities are short-term investments that can be easily converted into cash. They are typically held by businesses and individuals to meet short-term cash needs.

  • Cash is the most liquid asset, meaning that it can be converted into cash quickly and easily. It includes coins, currency, and demand deposits.
  • Marketable securities are a broader category of assets that includes short-term investments such as treasury bills, commercial paper, and certificates of deposit. Marketable securities are not as liquid as cash, but they can still be converted into cash relatively quickly.
  • Cash and marketable securities are important for businesses and individuals because they provide a source of liquidity. This means that they can be used to meet unexpected cash needs, such as paying for unexpected expenses or taking advantage of investment opportunities.
  • Cash and marketable securities are also important because they can earn a return. This means that they can generate income for businesses and individuals even if they are not being used to meet immediate cash needs.
  • There are a number of factors that businesses and individuals should consider when managing their cash and marketable securities, including:
    • The amount of cash and marketable securities they need to meet their short-term cash needs.
    • The expected return on their cash and marketable securities.
    • The risk of their cash and marketable securities.
  • Businesses and individuals can manage their cash and marketable securities by:
    • Keeping a balance between cash and marketable securities.
    • Investing their cash and marketable securities in a variety of assets.
    • Monitoring the performance of their cash and marketable securities.