You Have Decided to Start a Lawn Service Business to Help

You have decided to start a lawn service business to help pay your tuition so that you can complete your undergraduate accounting degree. You plan to provide various lawn maintenance services that will include lawn mowing services, aeration and fertilization. You and two of your friends have agreed to work for you in this new business endeavor.
-Which of the following would best describe planning for your new business?

A) Assigning workers to perform lawn services for various clients
B) Preparing a cash budget to estimate your monthly revenues and expenditures
C) Comparing the actual cash balance with the budgeted cash budget each month
D) Preparing monthly billing statements for clients