What is included in cash and cash equivalents?

The term cash and cash equivalents includes: currency, coins, checks received but not yet deposited, checking accounts, petty cash, savings accounts, money market accounts, and short-term, highly liquid investments with a maturity of three months or less at the time of purchase such as U.S. treasury bills and commercial paper. The items included as cash and cash equivalents must also be unrestricted.The amount of cash and cash equivalents will be reported on the balance sheet as the first item in the listing of current assets. The change in the amount of cash and cash equivalents during an accounting period is explained by the statement of cash flows.

 fully accepted with Mr.Suliman answer

Cash and Cash relevants refe to the line item on the balance sheet that reports the value of a company'assets that are Cash or can be converted into cash immediately. They include : bank accounts, marketable securities, commercial papers, Treasury bills and Short -term government bonds with a maturity date of three months or less.