Difference between revisions of "Financial budget"
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According to [[Cost Accounting by Horngren, Datar, Rajan (14th edition)]], | 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. | :[[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. | ||
| − | [[Category: Accounting]][[Category:Articles]] | + | [[Category: Accounting]][[Category:Articles]][[Category: Strategic Management]] |
Latest revision as of 22:31, 15 July 2020
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.
