Which of the following is not considered cash for financial reporting purposes?
a. money orders, certified checks, and personal checks
b. petty cash funds and change funds
c. coin, currency, and available funds
d. postdated checks and i. o. u.'s

 The following is not considered cash for financial reporting purposes: Postdated checks and I. O. U.'s

A post-dated checks is a referred to as a check signed by the drawer for a date in the future.

whereas;

IOU which is further abbreviated as "I owe you" is an informal agreement acknowledging debt.It is different from a promissory note i.e. It is not a negotiable instrument and does not classify repayment keywords.

The correct answer is letter "D": Postdated checks and I. O. U.'s.

Explanation:

"Cash" is classified, for accounting purposes, as any financial resource which can easily be transformed into real cash. Examples of cash are coins, currency, checks, money orders, bank drafts, or Certificates of Deposit (CD). Cash is the default exchange medium for products and services to be exchanged, at its basic level.

I.O.U. or "I owe you" is a term commonly used in accounting related to accounts receivables. These are not considered cash since they have an extended repayment term.

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