I.+Module+9000+Introduction+and+Learning+Objectives

=I. Module 9000 Introduction and Learning Objectives ldm=

**__Introduction:__** The relationship between the master budget and the financial budget are discussed in Module 9000. Financial budgets are part of the master budget and typically contain four different budgets: the budget for capital expenditures, the cash budget, the budgeted balance sheet, and the budgeted statement of cash flows.

**__Learning Objectives:__**


 * 1) Explain the relationship between the master budget and the financial budget.
 * 2) Identify the different financial budgets.
 * 3) Describe the relationships between the financial budgets.