How Is a Cash Budget Different from the Accrual System

How is a cash budget different from the accrual system?

A) Cash budgets reflect the timing of actual cash inflows and outflows; the accrual system matches expenses to the period when they occur.
B) Cash budgets are governed by SEC rules; the accrual system is a managerial accounting function.
C) The accrual system is more accurate than cash budgets.
D) The cash budget is more accurate; accrual accounting overstates the effect of non-cash expenses.