What does a cash budget record?

A cash budget is primarily designed to track and outline the inflow and outflow of cash over a specific period. It provides a detailed projection of a facility's financial situation regarding available cash resources by accounting for all cash transactions, which includes both cash and credit transactions that are expected to result in cash flows during that period.

Including both types of transactions is essential because credit transactions, while they may not involve immediate cash movement, will ultimately affect the cash position when payments are received or made. Therefore, a comprehensive cash budget gives facility managers insight into both the immediate financial status and the anticipated future cash flow, allowing for better planning and management of resources.

The other choices are limited in scope; solely focusing on cash transactions ignores the importance of credit transactions in forecasting cash availability. Likewise, concentrating only on credit transactions or future transactions neglects significant current cash movements, thus providing an incomplete financial picture.