Answer (C) is correct . In the financial budget, the emphasis is on obtaining the funds needed to purchase operating assets. It contains the capital budget, projected cash disbursement schedule, projected cash collection schedule, cash budget, pro forma balance sheet, and pro forma statement of cash flows.
Answer (A) is incorrect because The pro forma balance sheet is part of the financial budget.
Answer (B) is incorrect because The capital budget and cash budget are part of the financial budget.
Answer (D) is incorrect because All three of these items are part of the financial budget.
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