Which of the following items is a non-monetary item?

A) Cash
B) Accounts receivable
C) Inventory
D) Accounts payable

Non-monetary Item

Assets or liabilities not requiring future cash settlements, not directly affected by inflation or deflation, such as intangible assets.

Accounts Receivable

Amounts owed to a business by its customers for goods or services delivered on credit, representing a claim against the customers that is expected to be paid within a short duration.

Inventory

The total amount of goods and materials held by a company in stock, used for production or sale.