Answer (B) is correct . A budget manual describes how a budget is to be prepared. Items usually included in a budget manual are a planning calendar and distribution instructions for all budget schedules. Distribution instructions are important because, once a schedule is prepared, other departments within the organization will use the schedule to prepare their own budgets. Without distribution instructions, someone who needs a particular schedule may be overlooked.
Answer (A) is incorrect because A chart of accounts is included in the accounting manual.
Answer (C) is incorrect because Employee hiring policies are not needed for budget preparation. They are already available in the human resources manual.
Answer (D) is incorrect because Software documentation is not needed in the budget preparation process.
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