Encaisse

Encaisse is a French term used in commerce and accounting to refer to the cash on hand available to a business at a given moment. As a noun, l'encaisse denotes the money physically present in the till or cash register, including coins and banknotes, and, in a broader sense, the petty cash held by a company for daily transactions. It is a component of a company's liquidity and is managed together with bank deposits and other readily available funds.

The related verb encaisser means to cash or collect money. In everyday use, one speaks of encaisser un paiement or encaisser un chèque, meaning to convert a payment instrument into cash or to receive the funds. The noun encaissement refers to the act or process of collecting cash receipts, such as sales revenues that have been paid and recorded. In contrast, décaisser refers to disbursing funds or withdrawing cash from the till or bank account.

In accounting and financial management, l'encaisse is considered a current asset and is listed alongside other liquid assets under trésorerie or liquidités. Proper management of the encaisse involves cash flow monitoring, reconciliation of the till with records, and timely deposits to the bank to mitigate risk and maintain liquidity.

Etymology derives from encaisser, with caisse meaning a chest or cash register. The term appears in retail, hospitality, and services where daily cash handling and short-term liquidity are essential. See also: caisse, trésorerie, liquidités, encaissement, décaissement.