In this video, we discuss the cash collections budget. Sometimes the cash collections budget is incorporated into the cash budget but since this can be a confusing topic, I like to calculate it outside the cash budget. We discuss selling on account, accounts receivable, and calculating the amount of cash collected each month. You can download the entire budgeting problem on my website and see the rest of the videos in this series: http://accountinginfocus.com/managerial-accounting-2/budgeting/operating-budgets/
