59. While preparing a cash budget the focus should be on A. Source of cash inflow during a particular period B. Amount of cash to be received from cash inflow sources C. Timing of cash inflow D. All of the above B D A O C 60. Cash budget is prepared on which bases A. Accrual B. Cash basis C. Both of the above D. None of the above D B 61. Net working capital refers to A) total assets minus fixed assets. B) current assets minus current liabilities. C) current assets minus inventories. D) current assets. B O O A D A