Difference between revisions of "Cash budget"
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:[[Cash budget]]. A schedule showing cash flows (receipts, disbursements, and cash balances) for a firm over a specified period. | :[[Cash budget]]. A schedule showing cash flows (receipts, disbursements, and cash balances) for a firm over a specified period. | ||
According to [[Cost Accounting by Horngren, Datar, Rajan (14th edition)]], | According to [[Cost Accounting by Horngren, Datar, Rajan (14th edition)]], | ||
| − | [[Cash budget]]. Schedule of expected cash receipts and disbursements. | + | :[[Cash budget]]. Schedule of expected cash receipts and disbursements. |
| + | According to the [[Strategic Management by David and David (15th edition)]], | ||
| + | :[[Cash budget]]. The most common type of financial budget; developed to forecast future receipts and disbursements of cash in operations, investments, and financing. | ||
==Related concepts== | ==Related concepts== | ||
Latest revision as of 21:09, 15 July 2020
Cash budget is a schedule showing cash flows (receipts, disbursements, and cash balances) for a firm over a specified period.
Definitions
According to Financial Management Theory and Practice by Eugene F. Brigham and Michael C. Ehrhardt (13th edition),
- Cash budget. A schedule showing cash flows (receipts, disbursements, and cash balances) for a firm over a specified period.
According to Cost Accounting by Horngren, Datar, Rajan (14th edition),
- Cash budget. Schedule of expected cash receipts and disbursements.
According to the Strategic Management by David and David (15th edition),
- Cash budget. The most common type of financial budget; developed to forecast future receipts and disbursements of cash in operations, investments, and financing.
Related concepts
- Financial management. A combination of enterprise efforts undertaken in order to procure and utilize monetary resources of the enterprise.
