XI.+Module+10000+Vocabulary

=XI. Module 10000 Vocabulary ldm=


 * 1. Cash budget** – detailed financial plan which summarizes all estimated cash inflows and cash outflows over a stated period of time.


 * 2. Total cash available** – first section of the cash budget which consists of the beginning cash balance and the expected cash receipts.


 * 3. Cash disbursements** – section of the cash budget which “lists all planned cash outlays for the period except for interest payments on short term loans.”


 * 4. Cash excess or deficiency** – section of the cash budget which states how much cash is needed and how much cash is available.


 * 5. Financing** – section of the cash budget detailing a company’s debt and payments that have been made toward those debts.

**References:** 1. Hansen, D.R. & Mowen, M.M. (2011). //Cornerstones of Cost Accounting.// Mason, OH: South-Western, Cengage Learning. 2. Web Finance, Inc. (2011). Retrieved June 29, 2011 from [|www.businessdictionary.com].