a) Define a budget and briefly explain four of the function that budgets aim to serve in an organisation b) Using the following information relating to a book shop, draw up a cash budget for the period April to June 2014. (Your budget must be also include a total column) Forecasted monthly sales (in numbers of books) for the period March to June I. Rent is spread across the calendar year and is payable monthly in equal instalments II. Salary costs are spread evenly across the year and paid on the last day of the month III. Variable costs are normally allocated according to expected sales volume and are paid in the month following sale. IV. Sales are for cash V. The opening balance of cash on 1^st April is pound 13,000