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what are going to be going over here is the master budget or they really the financial plan here for and were going to do it in terms of a manufacturing company and through this master budget thats where youre integrating you coordinate all the activities of the various functional areas of the company here ok so Ive got it shown here in diagram form here so weve got the master budget thats really broken down between your operating budget here and over in your financial budget so you have two main budgets here under your master budget and in our example were going to be really looking at this operating budget and look at all the budgets that we have underneath this operating budget were going to look go just go through the calculations that wed have to make to determine each of the budgets but before we do that lets just look at Google over here look at the financial budget and what that includes so the financial budget number one it has a cash budget number two it has a capit