Which of the following is NOT one of the four main financial statements?

The cash budget is not considered one of the four main financial statements. The primary financial statements used in accounting include the income statement, balance sheet, statement of cash flows, and the statement of changes in equity.

The income statement summarizes a company's revenues and expenses over a specific period, providing insights into its profitability. The balance sheet offers a snapshot of a company's assets, liabilities, and equity at a particular point in time, illustrating its financial position. The statement of changes in equity outlines the movements in equity accounts during a specified timeframe, including contributions from shareholders and retained earnings.

While a cash budget is an important tool for financial planning and management, as it helps organizations estimate future cash flows and determine cash needs, it does not form part of the core financial statements that are generally prepared and used for external reporting purposes.