Restricted cash refers to funds that are not available for immediate use due to legal or contractual obligations. These funds are set aside for specific purposes, such as debt repayment or future capital expenditures, and are reported separately from unrestricted cash on the balance sheet. The restricted cash definition highlights its role in financial planning and compliance.
CMA Prep Course
CMA Exam Academy is a proven, 16-week per part online coaching program to help you pass the CMA. The Academy’s comprehensive curriculum will help you pass the CMA exam and achieve your dreams of earning 6-figures per year, ascend to the executive ranks and earn the respect from your peers.
