The correct answer is: C. cash and near cash assets.
Cash management is the process of overseeing an organization’s cash flow and ensuring that it has enough cash on hand to meet its obligations. This includes managing cash balances, short-term investments, and accounts receivable and payable.
Cash is the most liquid asset an organization has, so it is important to manage it carefully. Cash management involves balancing the need to have enough cash on hand to meet obligations with the need to invest cash to earn a return.
Near cash assets are assets that can be quickly converted into cash, such as short-term investments and accounts receivable. These assets are important to consider in cash management because they can be used to meet short-term cash needs.
Fixed assets are assets that are not easily converted into cash, such as land, buildings, and equipment. These assets are not typically considered in cash management because they are not used to meet short-term cash needs.