The correct answer is A), Actual expenses.
Budgeting it’s a ledger where accountants details the spending decisions to be made. Budgeting estimates the amount of money that will come in during the months or year ahead and it keeps enough money to cover expenditures, or in some cases, money for savings.
A reliable Budget is of the utmost importance in accounting. A good budget states that income is budgeted before expenses and includes strategic planning to develop the initiatives. When you create a budget you include tasks, assignments, and deadlines.