Cash is the coins, currency, checks, and bank account balances held by a firm. Near cash items such as marketable securities or bank-time deposits are also included in the concept of fast cash advance. Cash is the most important current asset for the operation of the business. It is the basic catalyst needed to keep the business running continually. It is also an ultimate and important output expected to be realized by selling the product manufactured or the service rendered by the firm.

Fast cash advance is the most significant and at the same time least productive asset held by the firm. It is used to pay the firm