Which of the following is a valid definition of a cash budget?

Which of the following is a valid definition of a cash budget?
A . A detailed budget of estimated cash inflows and outflows incorporating both revenue and capital items.
B . A detailed budget of estimated cash inflows only, incorporating receipts from cash sales as well as from credit customers.
C . A detailed budget of estimated cash inflows and outflows incorporating revenue items only.
D . A detailed budget of estimated cash outflows only, incorporating both depreciation and capital expenditure.

Answer: C

Explanation:

Reference: https://www.acowtancy.com/textbook/acca-ma/d2-budget-preparation/cash-budgets/notes