# Rule: Cash & Banks (liquidity)

Account types involved: **Cash** and **Banks** (chart class 5).
- `530x` / `531x` / `532x` = cash on hand, petty cash, post-dated checks (Cash type).
- `512x` = bank current/deposit accounts (Banks type) → **liquid**.
- **`519x` = bank loans / overdraft / financing** (still typed "Banks") → **NOT liquid cash.** Keep separate; summing all "Banks" overstates cash.

**Liquid cash = Cash-on-hand + bank deposits (512x), excluding 519x loans.** Use the `cash_position` tool — it applies this split and reports LBP + USD.

Notes:
- A **negative** bank-deposit balance = a net-overdrawn bank account.
- Report LBP and USD separately; do not add them.

## Cash position vs cash-flow statement
- **Cash position** = how much cash you hold right now (a snapshot) → `cash_position`.
- **Cash-flow statement** = inflows/outflows over a period → `cash_flow`: opening/closing cash (OB-aware), inflows/outflows, and since 2026-11-09 `by_counter_account_type` = UNO's own cash-flow classification (`vwCashFlow_AllTypes`): the non-cash side of every cash voucher grouped by account type — Account Receivable = collections, Account Payable = supplier payments, Expenses = cash expenses, Equity / Long-term liability = financing.

## Bank module tools (added 2026-11-09, from cBank.vb)
- **`bank_accounts`** — UNO bank master (`vwBank`): bank, GL account, account number, currency, OB-aware balance, cheques-to-pay / interest accounts; also lists bank-typed GL accounts with no bank card.
- **`cheque_register`** — now reads `vwCheckManagement`; one row per cheque in its OWN currency, totals per direction and currency (never add LBP and USD cheques), `due_only` = UNO rule (automatic cheque with value date reached), endorsed / deposited flags.
- **`cheque_books`** — ranges, next number, leaves left (next = StartNum + CurrentNum).
- **`bank_reconciliation`** — UNO reconciliation runs (`BankRecon*`): statement balance vs book balance, unmatched lines. All three clients have 0 runs today (module unused) — the tool says so.
- **`exchange_rates`** — `curtrans` rate table: rate on a date = latest row on or before the date (UNO rule; code 01 maps to 02), official / POS / market rates, currency master roles (01 local base, 02 second base, others foreign).