Which Budget is also known as " Father of All budgets Prepared" ?

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.