X.+Module+10000+Summary+and+Conclusions

=X. Module 10000 Summary and Conclusions ldm=

**__Summary:__** The cash flow budget is a critical element in a company’s planning process. The cash flow budget deals with all of the cash that flows in and out of a company. There are five main sections to the cash flow budget:
 * 1) Total cash available – beginning cash balance and expected cash receipts.
 * 2) Cash disbursements – lists all planned cash outlays for the period.
 * 3) Cash excess or deficiency – compares cash available with cash needed.
 * 4) Financing – consists of debts and payments made on debts.
 * 5) Cash balance – planned ending cash balance.

Since budgeting is dynamic, the cash flow budget should be updated as new information becomes available in order to create better plans for the company’s future.