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Budget of Sales
The answer In my opinion, require several considerations and the scope also.
I can give only a Guess to answer as : CASH BUDGET
(even at the time of barter system one has started thinking of how to utilise available money=cash budgeting)
So far your typical mentioning "Father of the Budget" ----I did'nt come across.
Sales budget may be regarded as the basis on which all other budgets are prepared.