Match to appropriate terms

Signifies perfection	Top-Down BudgetBudgetary SlackEnding Inventory and Cost of Goods Sold BudgetCash Receipts BudgetRolling BudgetPro-Forma Financial StatementsParticipative BudgetOperating BudgetIdeal StandardPractical Standard
Based on assumed rather than actual results	Top-Down BudgetEnding Inventory and Cost of Goods Sold BudgetPractical StandardOperating BudgetBudgetary SlackCash Receipts BudgetIdeal StandardRolling BudgetPro-Forma Financial StatementsParticipative Budget
A type of problem common in a bottom-up budget environment	Operating BudgetRolling BudgetTop-Down BudgetEnding Inventory and Cost of Goods Sold BudgetCash Receipts BudgetBudgetary SlackIdeal StandardPractical StandardPro-Forma Financial StatementsParticipative Budget
The most efficient method of budget preparation.	Practical StandardCash Receipts BudgetParticipative BudgetOperating BudgetPro-Forma Financial StatementsTop-Down BudgetRolling BudgetBudgetary SlackIdeal StandardEnding Inventory and Cost of Goods Sold Budget
The first component of the master budget	Operating BudgetEnding Inventory and Cost of Goods Sold BudgetCash Receipts BudgetParticipative BudgetPractical StandardBudgetary SlackRolling BudgetPro-Forma Financial StatementsTop-Down BudgetIdeal Standard
Shows when and how much cash is expected to be collected from the sale of products or services	Top-Down BudgetCash Receipts BudgetBudgetary SlackPractical StandardOperating BudgetIdeal StandardEnding Inventory and Cost of Goods Sold BudgetRolling BudgetParticipative BudgetPro-Forma Financial Statements
A budget which always includes 12 months of data, but as one month ends, it is removed from the budget.	Budgetary SlackPractical StandardParticipative BudgetIdeal StandardTop-Down BudgetRolling BudgetOperating BudgetEnding Inventory and Cost of Goods Sold BudgetCash Receipts BudgetPro-Forma Financial Statements
Also referred to as bottom-up budget	Operating BudgetPractical StandardPro-Forma Financial StatementsCash Receipts BudgetParticipative BudgetRolling BudgetIdeal StandardEnding Inventory and Cost of Goods Sold BudgetTop-Down BudgetBudgetary Slack
The final component of the operating budget	Budgetary SlackPractical StandardOperating BudgetIdeal StandardPro-Forma Financial StatementsRolling BudgetTop-Down BudgetParticipative BudgetEnding Inventory and Cost of Goods Sold BudgetCash Receipts Budget
Represents a level of performance that can be attained with reasonable effort.	Rolling BudgetEnding Inventory and Cost of Goods Sold BudgetParticipative BudgetTop-Down BudgetPro-Forma Financial StatementsCash Receipts BudgetOperating BudgetBudgetary SlackPractical StandardIdeal Standard