A cash budget:

	a.	Is used only by companies that operate on the cash basis of accounting.
	b.	Are often prepared on a weekly basis to manage short-term cash.
	c.	Does not take into account credit sales, since credit sales do not result in an immediate realization of cash.
	d.	Are quite useful to companies. that have strong seasonal sales, but are used primarily to make sure cash is available during the lag time