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Cash Fund include
Cash in hand
Demand deposits with banks
All of the above
As per AS-3 (revised) issued by the Accounting Standards Board
(a) Cash fund :
Cash Fund includes (i) Cash in hand
(ii) Demand deposits with banks, and
(iii) cash equivalents.
(b) Cash equivalents are short-term, highly liquid investments, readily convertible into cash and which are subject to insignificant risk of changes in values.
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