The Excess or Deficiency of Cash Available Over Disbursements on the Cash

The excess or deficiency of cash available over disbursements on the cash budget is calculated as follows:

A) The beginning balance less the expected cash receipts less the expected cash disbursements.
B) The cash available less the expected cash receipts plus the expected cash disbursements.
C) The beginning balance plus the expected cash receipts less the expected cash disbursements.
D) None of the above.