What type of budget records both cash and credit card transactions?

The cash budget is designed to track the inflow and outflow of cash, which includes both cash and credit card transactions. This type of budget takes into account all expected cash receipts and payments, providing a clear view of the organization's liquidity position over a given period. By including credit card transactions, the cash budget reflects the actual cash flow implications of these transactions when they occur, ensuring accurate financial planning and management. This allows an organization to anticipate its cash needs and ensure that it has sufficient funds available to meet its obligations.

Other types of budgets, such as the operating budget, primarily focus on revenues and expenses related to operations without specifically addressing cash flows, while the capital budget is concerned with long-term investments and expenditures. The expense budget typically outlines planned expenditures but does not necessarily incorporate the timing of cash flows associated with those expenses.