explain what cash budget is. As you may know, financial managers need to construct proforma financial statements to determine how much cash they need. As stated in lessons for this week, using the pro forma financial statements, management can complete the cash budget. Based on sales projections and the firm's credit policy with its customers, collections from sales provide the primary cash inflows. Interest and dividend income from non-operating assets may be a second source of cash inflows. Direct and indirect costs for maintaining operations are deducted for operating cash flows. I wonder, if you elaborate more and and utilize your companies to illustrate your points