Cash Accruals can be defined as the short-term investments or assets that an organization holds, which are expected to generate cash within a year or less. This includes accounts receivable and inventory that may not yet have been paid for, as well as other cash equivalents such as bonds or notes. The purpose of Cash Accruals is to give businesses more control over their cash flow, helping them stay liquid in times of unforeseen events. By recognizing these investments and assets, organizations can better understand their overall financial health, allowing them to make smarter decisions with the money they have.