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B is corrent. The financial budget includes the capital budget, cash budget, and the budgeted statement of cash flows. The operating budget includes the budgeted income statement and supporting budgets.
A is incorrect. The financial budget includes the capital budget, cash budget, and the budgeted statement of cash flows. The operating budget includes the budgeted income statement and supporting budgets.
A is incorrect. The financial budget includes the capital budget, cash budget, and the budgeted statement of cash flows. The operating budget includes the budgeted income statement and supporting budgets.
D is incorrect. The financial budget includes the capital budget, cash budget, and the budgeted statement of cash flows. The operating budget includes the budgeted income statement and supporting budgets.