Final answer:
The accounts receivable aging schedule is most closely associated with the cash budget, since it categorizes company receivables by the age of the invoice and aids in planning for cash receipts needed to meet company obligations.
Step-by-step explanation:
The accounts receivable aging schedule is an important tool in managing a company's cash inflows and understanding the timing of receivables. It categorizes a company's receivables based on the length of time an invoice has been outstanding. Regarding the question, the correct answer is d) Cash budget.
The cash budget is concerned with cash flows and focuses on the cash effects of transactions. The accounts receivable aging schedule helps foresee the cash inflow from receivables, which is vital for the cash budget as it allows for the planning of cash receipts and ensures there is enough cash on hand to meet obligations. The other options mentioned do not directly utilize the aging schedule for planning purposes. The accounts payable budget is related to what the company owes, the cost of goods sold budget deals with the costs associated with production, and the budgeted income statement summarizes expected income and expenses, but does not focus on the timing of cash flows.