Money in the form of money. It is a current asset item in the balance sheet, including the ending balance of three general ledger accounts: cash on hand, bank deposits and other monetary funds, excluding monetary funds with special purposes. Monetary funds refer to the part of funds existing in the form of money in the process of production and operation of enterprises, which can be divided into cash on hand, bank deposits and other monetary funds according to their forms and uses. It is the most active fund in an enterprise, with strong liquidity, and it is an important means of payment and circulation for enterprises, so it is the focus of current assets review. Other monetary funds include foreign currency deposits, bank draft deposits, bank promissory notes deposits, letter of credit deposits, credit card deposits and investment deposits.