The last item to be prepared in budgeting process is:

B- CASH BUDGET

Option B is the right answer.

C- capital budget will be prepared last

B-                           

Cash budget

The last item to be prepared in budgeting process is Cash Budget. Business starts with cash & finish with the cash.

D->>>>>>>>>>>>>>> production budget

(B) is the Correct Ans.

Cash budget ...Once the company have Cash Budget in place, then the company can use it to estimate how much money your business is making in a particular period.

Option B >>>>>>>>>>>>>>  cash budget