Chapter #22 introduces the Accrual Accounting method as it relates to Cash Management and Cash Flow. Chapter #23 discusses the Cash Budget as an essential tool in monitoring cash flow and forecasting short term financing and investing to ensure the institution remains financially viable. Are the Accrual Accounting System and Cash Budgeting mutually exclusive, or can the two systems coordinate together to provide healthcare executives with necessary tools to manage the assets of the organization? If yes, how do they coordinate? If no, how do they conflict or become counter productive?