What is a document called that lists expected cash inflows and outflows for budgeting purposes?

A document that lists expected cash inflows and outflows for budgeting purposes is referred to as a cash budget. This type of budget is essential for businesses as it helps in planning for future financial activities by estimating the cash that will be received and spent over a specific period.

The cash budget is particularly useful for managing liquidity, ensuring that the organization has sufficient cash to meet its obligations while also allowing it to plan for any cash surpluses or shortfalls. It typically includes various sections detailing the sources of cash inflows, such as sales or financing, and cash outflows, including operating expenses and capital expenditures.

While terms like cash statement, cash flow report, and financial forecast might seem relevant, they serve different purposes. A cash statement may not provide the detailed, forward-looking perspective that a cash budget offers, while a cash flow report usually presents historical data rather than projections. Similarly, a financial forecast provides broader financial predictions, which may encompass various financial statements and figures, but it does not focus specifically on cash flows in and out of the company over a defined period. Thus, the cash budget is uniquely designed to assist with immediate cash management and planning.