The Choice Program Essay Example | Topics and Well Written Essays - 500 words

The Choice Program - Essay Example It was to be given to both the general population and non-public schools of the decision of the understudies. The qualification of the understudies involved the understudies being inhabitants of Douglas County School District (DCSD). Furthermore, they were to be current understudies of DCSD schools and more likely than not been inside the area inside a year. The administration keeps an organization with the understudies of Douglas people group, the schools the understudies go to, and their folks also. They are answerable for all the understudies in Douglas. Decision grant program looks to give the perfect learning condition to kids, world class training so the kids can rival anyone on the planet, and framework execution. The aim of framework execution is to gauge the potential results that are accommodated the understudies (DCSD Para 2). They have procedures or plans with three significant needs, for example, decision which have in excess of twenty unique methods or systems for improving parents’ capacity of walking the schools they want for their kids. Decision Scholarship Programs financing doesn't radiate from the region subsidizing however on lawful premise they reserve a privilege to get to these assets. The board secretly raises the assets for the program and assessment payers’ money has not been utilized in the lawful procedures or activity of the program. They are paid for by reserves that are given (DCSD Para 3). The foundation of the program involved getting sees from guardians and building up some feeling of value control. The schools that the program joined forces with needed to meet the essential necessities that had been specified by nature. The tuition based schools were task with the duty of rewarding all the understudies similarly independent of the understudy getting grant from the Choice program or not. The program was to be inside the standard sculpture and they made a diagrammed school that permitted them to work with the understudies better. The sanction school has

My Earliest Memory Essay examples -- Essays Papers

I have a famously terrible memory even now, and I have no memory of it ever having been any better. Recalling, I have sensibly clear and complete recollections for just the previous three years or somewhere in the vicinity, turning out to be progressively inconsistent and rambling the more seasoned they are. On the far end, I additionally know about a lot of anecdotes about by earliest stages that my folks have let me know. It is some place in this fringe between embedded stories and fluffy recollections that I look in attempting to locate my most punctual memory. What I concoct is a memory from preschool, really a heavenly body of recollections encompassing that specific one, from a particular, brief timeframe period. Sooner or later, my preschool class was introducing a play about the fall, including a tune that, out of the blue, I depicted the descending progression of sap inside the trees in anticipation of winter. I likewise recall at last missing the presentation in view of a family excursion, to go outdoors in the Ozark heaps of Arkansas to a most loved campsite named Gunner's Pool (adjoining a much second rate camping area, Barkshed, that my folks h...

Managing Finance Research Proposal Example | Topics and Well Written Essays - 500 words

Overseeing Finance - Research Proposal Example it chiefly stresses on the anticipating the requests (De-Almeida and William, 2014). Along these lines, Wal-Mart chiefly utilization of the adaptable and static planning procedure and methods. It is subject to the guage requests that depend on the past deals and projections of the new items, season, purchaser conduct and observation for creating planning forms. The administration bookkeeping arrangement of Wal-Mart have been continually changed and updated by the progression in the data innovation and business condition. As of now, the organization stresses on Just In Time, Inventory the executives and Economic Quantity Order methods utilized in its administration bookkeeping framework (Anon., 2014). Be that as it may, these administration bookkeeping frameworks of the organization has been corrected with the progression of time. Wal-store is centered around the low costing procedures. Subsequently, the appropriation and changes in the administration bookkeeping frameworks of the organization has been occurred time to time. The determinant to winning changes in the administration bookkeeping framework is reliant on the outer elements that the organization plans to foresee. The costing procedures of Wal-Mart are very much kept up and are finished by proficient inspectors everywhere throughout the globe. The practices did in the production lines are dissected and are additionally described with the goal that better check and equalization can be made. The prerequisite norms of Wal-Mart, Labor arrangements, the finance of the workforce, the principles and guidelines gave by the Law are being followed inside the manufacturing plant or not? What's more, the wellbeing and security conditions are the basic of the â€Å"Audit Reviews†. After the assessment of the acts of the production lines Wal-Mart takes the choice to work with the processing plants or not (Bandy, 2013). The Wal-Mart is working in three significant organizations. The need of the association is to improve the money related association; this is because of the intense changes in the budgetary area. The

Free Narrative Essay Samples

Free Narrative Essay SamplesHave you ever looked for free narrative essay samples on the Internet? You can find all sorts of interesting sites that offer free sample documents, from industry reports to newspaper articles. Here are some of the types of resources that you can find on the Internet, so you can take a look at the free papers.There are two popular sources of free narrative essay samples. The first is your local library, where most students have access to well over two hundred different document types. You can look through the library catalog to find free sample documents, or browse through the paper in your neighborhood public library. Either way, you should always check with your library first, as they may not have many copies of particular genres of essay.You also have the option of purchasing a library copy of a different genre of essay for your personal use. In addition to offering other benefits, this type of purchase allows you to use the paper, even if you do not ha ve a copy of your own.There are also a few sites online that offer informative narration as a free service. These sites often have lots of sample documents that you can read, in order to see which writing style works best for you. These sites tend to be better for browsing than the online library, as it often provides you with more than just a generic idea of what you are supposed to write.These sites may have many sample texts and may have many samples for the same genre of text. The best sample sites offer much more than just the writing style they describe, though. For example, some sites provide you with details on how the story is told, including the details of character development. The site may also give you tips on developing your plot, and giving it structure.It is important that you keep in mind that the more complex the story, the more you should be working on. If you just want to write an informative narrative paper, there is no need to spend so much time and effort on t he story, because it won't mean anything if it isn't told well.If you want to find free samples, you should take a look at your local library or any place that has an archive. Other sites offer some free content, but don't offer as much information. Look around on the internet, and consider some of the free sources for narrative essay samples.

The Impact of the French Revolution in Britain - 2920 Words

The impact of the French Revolution in Britain The given interpretation Between 1789 and 1815 supporters of the French Revolution posed no threat to the established order of Britain suffers from a few problems . Firstly it suggests supporters posed ‘no serious threat’ however it does not elaborate on what a ‘serious’ threat actually is. Secondly it covers a 26 year period ‘1789-1815’ which is a long time and numerous things could change within this period, Britain goes to war with France and the ‘industrial revolution’ begins which would suggest things would not be as black and white as there never being a threat at all. While a few bits of evidence do support this interpretation, a better alternative would be ‘supporters of the French†¦show more content†¦The source does say these are only ‘attempts’ implying they are not successful however. The source agrees with source 4 on the success of Thomas Paine’s the rights of man, in source 4 it ca lls it a â€Å"Paine-ite disease†. The source seems typical in the way it talks about strong government reactions as we know later the despotic bills and the banning of Habeas Corpus are enacted by Pitt’s government. The source agrees firmly with the amended interpretation as it shows both the government and monarchy threatened and acting on this fear by introducing repressive laws. Source 3, overall seems to agree with the original interpretation that there was no serious threat. It says bluntly ‘Corresponding societies never offered a real threat’ and suggests the ‘radical societies’ were ‘pernickety’ and had too few real members ‘sympathizers were far more numerous then formal members’. However it does suggest the societies could ‘stage impressive open air protest meetings’ which could put pressure on the government. It contradicts source 1 on the radical nature of these societies but agrees on the number of members. The source is from a book which again covers a large time period 1783-1870, the fact the book is called the ‘forging of the modern state’ and the fact the writer mentions this time period as not revolutionary would point to the idea that there may beShow MoreRelatedComplications Of The French Revolution1364 Words   |  6 PagesThe French Revolution (1789-1799) had si gnificant, far reaching implications. In Britain it permeated every level of society. Not only did politicians change their allegiances, but moderate reformers were radicalised, and British society was completely divided into supporters and detractors of the Revolution. It also resulted in a drastic politicisation of Ireland, changing the nature of politics completely. The British government was threatened by the French Revolution because they saw what wasRead MoreEssay On The French Revolution And American Revolution1370 Words   |  6 PagesAmerican and French Revolutions are both unforgettable historical events that have made a substantial and severe impact on the present-day society. The American Revolution was an influential time period, lasting from 1774-1783, where the 13 British colonies in the Americas rebelled against the rule of Great Britain for independence. The French Revolution was a period of chaos from 1789 to 1799, where the people of France tried to overthrow th eir monarchy, King Louis XVI. Both of these Revolutions can certainlyRead MoreThe Impact of the French and Indian War on Colonial America1065 Words   |  5 PagesNowitzky 1 Chris Nowitzky Professor Noyalas November 23,2011 U.S. History 121 The Impact of the French and Indian War on Colonial America The French and Indian war was fought between Great Britain and France from 1754 to 1763. Also known as the Seven Year’s War, this confrontation eventually erupted into an all out worldwide conflict. Its effects were not only immediate but long term. Although the colonies were not directly tied to the war, it greatly impacted them as well as modern AmericaRead MoreHistory : The American Revolution Essay1435 Words   |  6 Pagesquality, which was strongly held in the people’s hearts in America, and it consequently spread to other countries in the world. It is believed that American Revolution was the most important chapter in human history just because it was their action that made the ideals of liberty, equality, and justice to materialize. The American Revolution had a very big significance worldwide as it changed the world not by removing and altering of power in any of the states but by the appearance of the new stateRead MoreHistory : The American Revolution1442 W ords   |  6 Pagesquality, which was strongly held in the people’s hearts in America, and it consequently spread to other countries in the world. It is believed that American Revolution was the most important chapter in human history just because it was their action that made the ideals of liberty, equality, and justice to materialize. The American Revolution had a very big significance worldwide as it changed the world not by removing and altering of power in any of the states but by the appearance of the new stateRead MoreThe Impact of the Napoleonic Wars on Industrialization810 Words   |  4 PagesThe Napoleonic wars did have a large impact on industrialization in Britain, the United States and Europe as a result of realizations and actions taken to better their countries after the Napoleonic wars. Although the Industrial Revolution began in Britain during the 1700s it was boosted in the early 1800s after the Napoleonic wars because of reform that was needed. Indust rialization then started spreading throughout Europe and into North America in the early 1800s. By the mid-1800s industrializationRead MoreThe European Union ( Eu )1691 Words   |  7 PagesBrexit, Enlightenment, Colonialism, and Beyond The European Union (EU), a partnership of 28 European countries, evolved from the European Economic Community in 1957 that contained six original members, not including Great Britain. The primary objective of the EU is to increase trade and movement of goods, services, and people, and to ensure economic growth between these nations. It also enacts legislation relating to justice and international affairs. On June 23rd, 2016 the Brexit referendum wasRead MoreNapoleon s Influence On The French Revolution1163 Words   |  5 PagesNapoleon had many impacts on the French Revolution between 1797 and 1815, due to his commanding of his military. Napoleon had many Political, and Military impacts on the French revolution. Military general and first emperor of France, Napoleon Bonaparte was born on August 15, 1769, in Ajaccio, Corsica, France. One of the most celebrated leaders in the history of the West, he revolutionised military organization and training, sponsored Napoleonic Code, reorgani sed education and established the long-livedRead MoreThe American Revolution1337 Words   |  6 PagesThe American Revolution was much more than an insurrection against British tariffs and patronage decree. Rather, it was a bureaucratic catastrophe in which colonists from the thirteen American colonies denied the British sovereignty, eradicated the jurisdiction of Great Britain and established the United States of America. The upheaval was a primitive modern revolution in which generality traversed for liberty in the statute of law, constitutional privilege and supremacy. Ensuing years of contentionRead MoreThe Enlightenment s Influence On The French Revolution885 Words   |  4 PagesInfluence on the French Revolution No one could have imagined the impact that the Enlightenment would have and its long-lasting effect. The Enlightenment and its ideas became so widespread that they did not only affect France, but many other countries also. The French Revolution was directly inspired and influenced by the Enlightenment. Revolutionaries in France built their cause around the ideals of the Age of Reason. Reason, reform and modernity took hold mainly in Germany, Great Britain and of course

Stereotype and Prejudice - 784 Words

------------------------------------------------- Associate Program Material Stereotypes and Prejudice Worksheet Please complete the following exercises, remembering that you are in an academic setting and should remain unbiased, considerate, and professional when completing this worksheet. Part I Select three of the identity categories below and name or describe at least 3 related stereotypes for each: * Race * Ethnicity * Religion * Gender * Sexual orientation * Age * Disability Category | Stereotype 1 | Stereotype 2 | Stereotype 3 | Race | White people do not have rhythm | All Asians are geniuses | African Americans love Kool-aid and are thugs | Sexual Orientation | Men are better†¦show more content†¦Stereotyping leads to prejudice. If I am walking in a park and I see a group of people walking towards me (lets say all are white males) and they are dressed up and look very nice. I do not panic, now another group is walking towards me and now this group is all men (African Americans) and they are dressed and conduct themselves just the same as the first group, but I panicked with this group. Why because I stereotyped the second group and if I was prejudice no matter how they dressed or acted I would be afraid of them because they are black. I judge them based on skin color and not on individuality. What can be done to prevent prejudice from occurring? Educational programs, have intergroup contact, corporations/businesses have diversity training programs, and mass media. We can reach out for medical/therapy programs. We can also help with improving social conditions of oppressed groups. We can work on being more opened minded with learning others culture and ideas and stop being so hard headed andShow MoreRelatedStereotypes, Prejudice, And Prejudice1429 Words   |  6 Pageswhether Yang represents the stereotype successfully on his book or not. On the one hand, some argue that he go a little off from his main point from his book. From this perspective, many people found the book that it is not good enough to read. On the other hand, however, others insist that Yang did a great job on representing stereotypes, which makes his book very powerful and interesting to read. In the words of one of this view’s proponents, â€Å"I had heard about stereotypes, but never really fully understoodRead More Stereotypes, Discrimination and Prejudice Essay1506 Words   |  7 PagesStereotypes, Discrimination and Prejudice If a young girl is walking alone through a park late at night and encounters three senior citizens walking with canes and three teenage boys wearing leather jackets, it is likely that she will feel threatened by the latter and not the former. Why is this so? To start off, we have made a generalization in each case. By stereotyping, we assume that a person or group has certain characteristics. Often, these stereotypical generalizations are not accurateRead MoreRacial Stereotypes, Racism, Prejudice, And Stereotypes Essay1720 Words   |  7 Pageswhere we look for and acknowledge the stigma of racial stereotypes as presented by media. People, for the most part, do not go to the movies thinking about stereotypes or racism. Tim White defines racism as, â€Å"denying the right of self-determination and the exercise of full autonomy to others (White 101)† and I think this movie plays right into that definition. It is easy for those of us in this class to see the racism, bigotry, and stereotypes that are present in this movie. Unfortunately, I do notRead MoreModern Day Stereotypes And Prejudice962 Words   |  4 Pages Modern day stereotypes and prejudice only help to nationalize the hysteria and make it appear like less of a problem and more like entertainment. This can be seen, specifically, with the current Syrian Refugee Crisis occurring in the United States. Walter Kirn, an American novelist and literary critic, stated that ‘‘Everyone loves a witch hunt as long as it’s someone else’s witch being hunted.’’ (Kirn, Walter). Thus, proving that the Crucible was also looked upon as daily entertainment and the SyrianRead MoreRacism, Prejudice, And Stereotypes Essay1905 Words   |  8 Pageswhere we look for and acknowledge the stigma of racial stereotypes as presented by the media. People, for the most part, do not go to the movies, thinking about stereotypes or racism. Tim White defines racism as, â€Å"denying the right of self-determination and the exercise of full autonomy to others (White, 101)† and I think this movie plays right into that definition. It is easy for those of us in this class to see the racism, bigotry, and stereotypes that are present in this movie. Unfortunately, I doRead MoreStereotypes And Prejudice : Their Automatic And Controlled Components1169 Words   |  5 PagesArticle 1 – Stereotypes and Prejudice: Their Automatic and Controlled Components Devine (1989) argues that stereotypes are inevitable on the basis that stereotypes and prejudice coexist and that stereotyping occurs automatically. Devine attempts to prove this hypothesis in three experiments. Devine reasons that â€Å"as long as stereotypes exist, prejudice will follow.† This hypothesis is rooted in a correlation. Prejudice and stereotypes are related, however there is no clear evidence of causality;Read MoreImpact of Prejudice Stereotype and Discrimination Essay897 Words   |  4 Pagesâ€Å"Most people know about and have experienced prejudice, stereotyping, and discrimination. Social psychologists differentiate among these terms by focusing on whether they involve feelings (affect), cognition, or behaviors.† (Feenstra, J. 2013) As individuals we tend to migrate toward those that may look think or act like us because it may cause hate towards anyone that is different. This may inhibit social interaction with those outside of our comfort zone. T here are often consequences that affectRead MorePride And Prejudice : Sexist Stereotypes Of Women1132 Words   |  5 PagesPride and Prejudice Reinforces Sexist Stereotypes of Women â€Å"Pride and Prejudice†, a novel written by Jane Austen represents eighteenth century English women as illogical, domestic individuals who economically depend on male members in their household. Major decisions in their life are decided by their fathers and brothers. They perform subordinate roles, and are considered inferior to men. This novel reinforces the sexist stereotypes of women.The female characters in the novel possess these virtuesRead MoreStereotypes And Prejudice Toward A Lesbian Couple Essay1662 Words   |  7 PagesStereotypes and prejudice toward a lesbian couple; Jen’s and Allison’s story While gay and lesbian people are as diverse as everyone else, their shared experience of discrimination seems to unite them. The blog I have chosen to focus on for this analysis is a married lesbian couple with two children. Jen and Allison are two lesbians who had their first child in January 2011 and had their second child in December 2012. The happy family lives in Canada. Canada is internationally seen as the leaderRead MoreStereotypes Prejudice:. What Are They, And How Do They1825 Words   |  8 Pages Stereotypes Prejudice: What are they, and how do they affect communication? Today we live in a world of diversity, we have thousands of different cultures that all share the same earth. Due to this fact it is important that all of these different cultures, filled with valuable ideas, beliefs, thoughts, and people be able to communicate. There is many barriers that keep people from different cultures from communicating. Some of them are very obvious, and easy to identify such as language, location

Types of Budget free essay sample

This trend continued till the finance budget 1985-86. The change in the approach began with Mr. Manmohan Singh who served as the Union Finance Minister under the leadership of Mr. P. V. Narsimha Rao. Mr. Singh was instrumental in headstarting the new phase of economic liberalization. He reduced the control of Government over public sector units through disinvestment. The liberalization process which he started years back is still followed and is seen in interim budget and Indian  budget  announcements  every year. This year also live union budget 2011 will be announced by Pranab Mukherjee. Facts Bite * First Finance Minister: Shanmugham Chetty * Number of Finance Minister Since Independence: 28 * Maximum Number of Budgets Presented by: Morarji Desai * Economic Liberalization Started by: Mr. Manmohan Singh ( Finance Minister 1991) * Current Finance Minister: Mr. P. Chidambaram Explain the different types of budgets in detail, with the help of suitable examples. In every business planning is the most important function to perform. Planning of different firms depends upon so many factors. Planning is done for comparing the actual performance with standard performance. Budgets are also prepared in advance. Budgets are prepared to check the availability of finance according to the demand of project. So budgetary control is also essential tool of management to control cost and maximizes profits. Meaning of budget: A budget is a detail plan of operations for a specific period of time. In the present era everyone is with the term budget because it essential in life. A budget is prepared for the effective utilization of resources, which will help in achieving the set objectives. Budgets are also very important in individual life, as it is important in business firms. The following are the essential of budget: (a) It is prepared in advance and is based on future plan of action. (b) It relates to a future period and is based on objectives to be attained. (c) It is a statement expressed in monetary or physical unit prepared for the formulation of policy. Types of budgets. 1. Functional basis of budgets. a. Sales budget: Sales budget is the primary budget. It is the most important budget to prepare and the other budgets are prepared on the basis of sales budget. In this budget the in charge or expert forecast the future expected sales of the firm. The sales manager is responsible for the accuracy of the budget. The sales budgets may prepare on basis of product, type of customers, salesman, locality etc. for the preparation of sales budget the following things should be take under care like past sales, sales man estimates, plant capacity, raw material, orders in hand, seasonal fluctuations, competition etc. USES: Sales budget is the most important budget while making the overall budget for the organization for a fiscal year. It is important in this sense that how would anybody make fiscal budget for organization if he dont know about how much to sale or what are the organizations sale would be. If you know the sales volume of units of product you want to sale in a fiscal year then you will make production budget according to that sales requirement in mind you will have production information in mind you will purchase raw material, hire labour according to requirements. So if you dont know about how much you want to sale then how would you budget other things and how would you compare your performance at the end of fiscal year. . Production budget: After preparing sales budget the next budget will be production budget. In this budget works manager prepare schedule of production by breaking large production in small units to fulfill the target production. A properly operated budgets leads to inventory control, improved maintenance of production schedules and production targets. Suppose, if the estimated op ening stock is 5000 units and estimated sales are 25000 units and closing stock of the product is 3000 units the estimated production will be 25000 + 3000 – 5000 =23000 units (sales + closing stock – opening stock). USES: A production budget is an accounting procedure used to both record and propose manufacturing supply expenses. Keeping an organized production budget ensures that the supply of raw materials to the production line continues uninterrupted and meets consumer demand. Maintaining a detailed post-purchasing production budget also helps to account for material losses due to shrinkage. b. Material budget: In the production budget material is the first requirement to be considered. Materials are basically divided into two categories as direct and indirect material. It includes the preparation of estimates of different types of the raw material needed for various products and purchasing raw material in required number at a required time. There are few factors which should be taken under care like requirement of raw material; company’s stocking policies, price trend, and cost of raw material. USES: Schedule showing how much material will be required for production and how much material must be bought to meet this production requirement. The purchase depends on both expected usage of materials and inventory levels. For example, assume expected production of 790 units, 3 lbs. of material needed per unit, desired ending inventory of material 216 lbs. , beginning inventory of material 237 lbs. , and unit cost per lb. of $2. Then lbs. of material to be purchased and purchase cost follow: Labour budget: labour is an important factor in every production organization. Labour plays an important role in converting raw material into finished product. The labour requirement budgets prepared on basis of production budget. Labour may be of two types direct and indirect labour. In this budget company has to budget the required number of hours and the expected pay scales of the employees. This budget gives information about personnel specifications for the job for which workers are to be recruited, the degree of skill and experience required and rates of pay. USES: The direct labor budget is typically presented in either a monthly or quarterly format. The basic calculation used by the direct labor budget is to import the number of units of production from the production budget, and to multiply this by the standard number of labor hours for each unit. This yields a subtotal of the direct labor hours needed to meet the production target. You can also add more hours to account for production inefficiencies, which increases the amount of direct labor hours. Then multiply the total number of direct labor hours by the fully  burdened  direct labor cost per hour, to arrive at the total cost of direct labor. e. Manufacturing Overhead budgets: this budget gives the works overhead expenses to be incurred in a budget period to achieve the production target. The cost of indirect material, indirect labour etc can be calculated with the help of this budget. For making proper control it can be divided into departmental overhead budget. Variable expenses are estimated on the basis of the budgeted output because these expenses are bound to change with the change in output. USES: The manufacturing overhead budget show the expected manufacturing over head costs for the budget period. The budget distinguishes between variable and fixed overhead costs. Companies fluctuate with production volume on the basis of the following rates per direct labor hour: indirect materials $1. 00, indirect labor $1. 0, utilities $0. 40, and maintenance $0. 20. Thus, for 6,200 direct labor hours budgeted indirect materials are $6,200 (6,200 x $1), and budgeted indirect labor is $8,680 (6,200 x $1. 40). The company recognizes that some maintenance is fixed. The amounts reported for fixed cost are assumed. f. Administration Expenses budget: The budget covers the expenses incurred in framing policies, directing the organization and controlling the business operation s. In budget an estimate of expenses is prepared regarding central office and of management salaries. The budget may be prepared at department level for effectiveness in budgeting system. The budget can be prepared with the past experience and anticipated changes. USES: The selling and administrative expense budget is comprised of the budgets of all non-manufacturing departments, such as the sales, marketing, accounting, engineering, and facilities departments. In aggregate, this budget can rival the size of the  production budget, and so is worthy of considerable attention. The selling and administrative expense budget is typically presented in either a monthly or quarterly format. It may also be split up into segments for a separate sales and marketing budget and a separate administration budget. G. Selling and Distribution budgets: This expense is related to the selling and distribution of material. In this budget experts have to plan for the expected selling and distribution expenses of the firm. Certain items of selling and distribution costs as cost of transportation, salesman salaries etc. USES: The selling and administrative expense budget is comprised of the budgets of all non-manufacturing departments, such as the sales, marketing, accounting, engineering, and facilities departments. In aggregate, this budget can rival the size of the  production budget, and so is worthy of considerable attention. The selling and administrative expense budget is typically presented in either a monthly or quarterly format. It may also be split up into segments for a separate sales and marketing budget and a separate administration budget. h. Cash budget: this budget is prepared to predict the inflow and outflow of cash during the budget period. In cash receipt we consider cash sales, credit collection and other receipts in cash payments we consider cash payments, tax payable, dividend payable etc. Without cash organizations cannot work so prediction about cash is very important. A cash budget makes provision for a minimum cash balance which will be available at all times. USES: After a company has prepared its operating budget, it will often draw up a separate cash budget as a means of tracking income and cash expenditures throughout the year. Such a budget has a number of practical uses, all of which center around being able to accurately predict when the company will be flush and when cash flow may be restricted. 2. On the basis of flexibility a. Fixed budget: This is the rigid budget and it is drawn on the assumption that there will be no change in the budgeted time period. A fixed budget will be helpful only when actual level of activity is equal to budgeted level of activities. According to charted institute of management accountants. † A fixed budget is defined as a budget designed to remain unchanged irrespective of activity actually attained. b. Flexible budget: It is also called as variable budget. A flexible budget gives different budgeted costs for different budgeted costs for different levels of activities. This budget is applicable in where activity levels vary from period to period. Where the business is new and it is difficult to predict. Where industry is influenced by change in fashion. Where there are changes in sales. 3. On the basis of period: a. Long time budgets: long-term budgets are prepared for those organizations, which deal in regular product line. Here organizations are not suppose to change their proceedings in short time periods. b. Short time budgets: Short-term budgets are prepared for small time periods which work for seasonal product line. Here products may change in near future.