Monetary funds include cash on hand, bank deposits and other monetary funds. Generally speaking, monetary funds refer to the assets existing in the form of money in the process of production and operation of enterprises and institutions. At the same time, capital, as the industrial and commercial capital of various countries, reflects the financial and economic level of a country to some extent.

Three types of funds

1. Cash on hand: Cash on hand refers to the currency deposited in the accounting departments of enterprises and institutions and managed by enterprise cashiers. Generally speaking, in order to reflect and supervise the cash situation of enterprises, enterprises need to set up cash on hand subjects;

2. Bank deposit: Bank deposit refers to monetary funds deposited in banks or other financial institutions, which belongs to one of the asset subjects of enterprises;

3. Other monetary funds: Other monetary funds refer to other monetary funds of enterprises except cash and bank deposits, mainly including cashier's check deposits, letter of credit deposits, draft deposits, credit card deposits, deposit investment funds and foreign deposits.