Cash budget

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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

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