Budgeted Balance Sheet



Budgeted balance sheet - a statement of budgeted financial position.
The ending balance in a given account equals the beginning balance plus any estimated change.
The cash budget provides the ending cash balance on the balance sheet.

The ending inventories for materials and finished goods are reported on the balance sheet.
Ending accounts receivable/accounts payable are derived from the cash budget.
The budgeted statement of cash flows explains the difference between estimated cash at the beginning of the period and that at the end of the period.  The change in cash is explained as arising from operating activities, investing activities, and financing activities.

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