I.+Module+10000+Introduction+and+Learning+Objectives

=I. Module 10000 Introduction and Learning Objectives ldm=

**__Introduction:__**

The focus of Module 10000 is the cash flow budget. The cash flow budget deals with all of a company’s cash inflows and cash outflows. Managing the flow of cash throughout a company is a critical element in managing a business. There are five main sections in the cash flow budget: total cash available, cash disbursements, cash excess or deficiency, financing, and cash balance. The cash receipts budget shows sources of cash for a certain period and is also a critical part of the cash flow budget.

**__Learning Objectives:__**
 * 1) Identify the five sections of the cash flow budget.
 * 2) Know how to prepare a cash receipts budget.
 * 3) Know how to prepare a cash flow budget.