{"id":55577,"date":"2024-04-16T00:29:46","date_gmt":"2024-04-16T00:29:46","guid":{"rendered":"https:\/\/exam.pscnotes.com\/mcq\/?p=55577"},"modified":"2024-04-16T00:29:46","modified_gmt":"2024-04-16T00:29:46","slug":"cash-budget-does-not-include","status":"publish","type":"post","link":"https:\/\/exam.pscnotes.com\/mcq\/cash-budget-does-not-include\/","title":{"rendered":"Cash Budget does not include:"},"content":{"rendered":"<p>[amp_mcq option1=&#8221;Dividend Payable&#8221; option2=&#8221;Postal Expenditure&#8221; option3=&#8221;Issue of Capital&#8221; option4=&#8221;Total Sales Figure&#8221; correct=&#8221;option3&#8243;]<!--more--><\/p>\n<p>The correct answer is: <strong>C. Issue of Capital<\/strong><\/p>\n<p>A cash budget is a financial statement that projects a company&#8217;s future cash inflows and outflows. It is used to help the company manage its cash flow and avoid running out of money.<\/p>\n<p>The following are the items that are included in a cash budget:<\/p>\n<ul>\n<li>Cash receipts: This includes all of the money that the company expects to receive in the future, such as from sales, collections from customers, and interest income.<\/li>\n<li>Cash disbursements: This includes all of the money that the company expects to pay out in the future, such as for expenses, debt repayment, and dividends.<\/li>\n<li>Beginning cash balance: This is the amount of cash that the company has on hand at the beginning of the period.<\/li>\n<li>Ending cash balance: This is the amount of cash that the company expects to have on hand at the end of the period.<\/li>\n<\/ul>\n<p>The issue of capital is not included in a cash budget because it is not a cash flow item. When a company issues capital, it is not receiving or paying out any cash. Instead, it is exchanging one asset (cash) for another asset (equity).<\/p>\n<p>The other options, A, B, and D, are all cash flow items and are therefore included in a cash budget.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[amp_mcq option1=&#8221;Dividend Payable&#8221; option2=&#8221;Postal Expenditure&#8221; option3=&#8221;Issue of Capital&#8221; option4=&#8221;Total Sales Figure&#8221; correct=&#8221;option3&#8243;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[945],"tags":[],"class_list":["post-55577","post","type-post","status-publish","format-standard","hentry","category-financial-management","no-featured-image-padding"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.2 (Yoast SEO v23.3) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cash Budget does not include:<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/exam.pscnotes.com\/mcq\/cash-budget-does-not-include\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cash Budget does not include:\" \/>\n<meta property=\"og:description\" content=\"[amp_mcq option1=&#8221;Dividend Payable&#8221; 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