Encaisses

Encaisses is a French financial term used to refer to the cash holdings available to a company at a given moment. The singular encaisse denotes cash on hand, such as money in a single cash register, while the plural encaisses refers to cash across multiple locations, for example several tills, branches, or treasury accounts. In practice, encaisses are part of a company’s liquid assets and are considered when assessing short-term liquidity and cash management.

Origin and scope. The word derives from caisse, meaning box or cash register, with en- indicating “in” or “in the place.” In accounting and financial reporting, encaisses describe the cash resources that are readily accessible for day-to-day operations. They are typically discussed alongside bank balances and other near-cash assets.

Usage in different contexts. In retail and hospitality, encaisses often refer to the money physically present in cash drawers and petty cash funds at various points of sale. In corporate treasury, the term can be used to describe aggregated cash holdings across multiple sites or entities, contributing to the overall trésorerie (treasury) and liquidity planning. While the English term closest to encaisses is “cash on hand” or “cash balances,” the French usage emphasizes the physical and immediate nature of the funds.

Accounting and controls. Encaisses are usually reconciled daily against bank statements and sales records. Internal controls emphasize accurate cash counts, segregation of duties, and timely recording to detect discrepancies and safeguard liquidity.

See also. Caisse, banque, trésorerie, liquidités, gestion de trésorerie.