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Accounting
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7. The master budgeting process typically begins with the sales budget and ends with a cash budget and budgeted financial statements. 8. Since cash and cash equivalents are combined, the statement of cash flows must report transactions between cash and cash equivalents. 9. Working Capital represents current assets financed from long-term capital sources that do not require near term repayment. 10. The number and types of budgets included in a master budget does not depend on the company's size and complexity. Rather, the master budget is a standardized process that all companies should follow in the same manner
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