Financial budget

Financial budget is part of the master budget that focuses on how operations and planned capital outlays affect cash. It is made up of the capital expenditures budget, the cash budget, the budgeted balance sheet, and the budgeted statement of cash flows.

Definitions

According to Cost Accounting by Horngren, Datar, Rajan (14th edition),

Financial budget. Part of the master budget that focuses on how operations and planned capital outlays affect cash. It is made up of the capital expenditures budget, the cash budget, the budgeted balance sheet, and the budgeted statement of cash flows.

According to the Strategic Management by David and David (15th edition),

Financial budget. A financial document that details/reveals how funds will be obtained and spent for a specified period of time in the future.