When determining the business budget, it is important to prepare several types of budgets in order to achieve the desired accuracy. The budgets are then combined to generate a pro forma financial statement that allows the office manager to predict the financial position and outcome of operations. The following budgets can help the manager get a better idea of ​​what the financial situation of the practice will look like in the future. These include the statistical budget, the operating budget, the investment budget and the cash budget (Keagy & Thomas,