Short-term investments

Short-term investments in the financial statements

Short-term investments is a balance-sheet line item: a balance at a date, with a debit balance in the ledger.

Short-term investments in Business Central

How the accounts are selected

• Plus 5 accounts assigned directly: 17100 Bonds, 17120 Decreases during the Year, 17200 Convertible debt instruments, 17300 Other short-term Investments, 17400 Write-down of Short-term investments

5 posting accounts in total.

Posting accounts

• 10001 TOTAL ASSETS
  • 17000 short term investments
    • 17100 Bonds
    • 17120 Decreases during the Year
    • 17200 Convertible debt instruments
    • 17300 Other short-term Investments
    • 17400 Write-down of Short-term investments

Metrics using short-term investments

• Cash Ratio: (Cash and cash equivalents + Short-term investments) ÷ Current liabilities
• Quick Ratio: (Cash and cash equivalents + Short-term investments + Trade receivables) ÷ Current liabilities