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Which of the items does not fall within definition of cash

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Problem 1: According to AASB 107/IAS 7 Statement of Cash Flows, which of the following items does not fall within the definition of cash?

Option 1: Deposits on the short-term money market with a term of less than 3 months.

Option 2: Bank notes and coins.

Option 3: Accounts receivable.

Option 4: Non-bank bills that are readily convertible to cash.

Reference no: EM132616173

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