The difference between the budget and the accounting ledger.

Understanding this will help you keep track of your finances

Ledgers in the Past and Present

In the past, a ledger was a booklet that people carried in their wallets or pockets, writing down their expenses manually at the point of sale. Recently, people have been collecting receipts and inputting them into accounting ledgers on their home computers. Some use credit card statements as a rough and automatic ledger.

Budgets Directing the Future

By studying current personal spending patterns, you can identify areas in your budget where you want to make changes. For example, you might analyze your expenses and realize that you want to redirect 5% from one spending category, like clothing, to another category, such as retirement. In the following month, you can review your ledger to see how effectively you have implemented this goal according to your budget.

Ledgers vs. Budgets

Ledgers provide the financial data that forms the foundation of a successful budget. Understanding the differences between the two tools can help you use them together more effectively.

Ledgers:

  • Data collection tools
  • Focus on the present
  • Provide financial information for use in budgeting
  • Use financial information from ledgers to guide spending

Budgets:

  • Planning tools
  • Focus on the future
  • Provide financial information for use in ledgers
  • Use financial information from ledgers to guide spending

An Example of How Budgets and Ledgers Work Together

Let’s say Sally tracks most of her purchases by collecting receipts. She enters the amount she spends into a spreadsheet at the end of each day. Since she does this daily, it takes her about five minutes a day (less than half an hour a week) to work on this task.

At the end of the month, Sally reviews her spending and sees that she is spending significantly more on dining out than she thought. She also wants to go on a trip to Italy. With data from her ledger (the spreadsheet), she creates a budget (a big goal) that directs her to spend less on restaurant meals in favor of building a holiday fund.

Note: According to a survey from the Certified Financial Planner Board of Standards, Inc., 59% of consumers do not track their spending, and two out of five say they have never kept a budget.

Automated Sites

Budgeting sites like Mint.com act as automated ledgers. They track and categorize your personal expenses and display your spending in the form of graphs, charts, and other helpful visual tools. The data collection aspect of these sites reflects the properties of a ledger rather than the properties of a budget.

These sites also allow you to input your goals for future spending. For example, you can enter that you want to save $40,000 for a down payment on a house. There’s even a tool to help you calculate how much you can reasonably spend on a house based on your income. You can then specify the accounts or categories from which you want to withdraw down payment savings and monitor the progress you are making toward your goal. The progress tracking aspect reflects the true budget, which may never be fully automated as it requires human elements of judgment, assessment, and critical thinking.

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Sources:

  • The Balance uses only high-quality sources, including peer-reviewed studies, to support the facts within our articles. Read our editorial process to learn more about how we fact-check and keep our content accurate, reliable, and trustworthy.
  • Certified Financial Planner Board of Standards, Inc. “Consumer Views on Personal Cash Flow Planning.”

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Best Savings Account Interest Rates in November 2023

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Budgeting

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Financial Planning

Managing Your Debt

Best Budgeting Apps

Investing

Finding an Advisor

Stocks

Retirement Planning

Cryptocurrency

Best Online Stock Brokers

Best Investment Apps

Mortgages

Owner’s Guide

First-Time Home Buyers

Home Financing

Managing Your Loan

Refinancing Your Mortgage

Using Your Home Equity

Economy

American Economy

Economic Terms

Unemployment

Fiscal Policy

Monetary Policy

Banks

Banking Basics

Compound Interest Calculator

Best Savings Account Interest Rates in November 2023

Best Certificate Rates in November 2023

Best Banks for Checking Accounts

Best Personal Loans in November 2023

Best Auto Loan Rates

Small Business

Entrepreneurship

Banking

Business Financing

Practical Taxes

Business Tools

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Operations and Success

Career Planning

Finding a Job

Getting a Raise

Work Benefits

Best Jobs

Cover Letters

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Credit Cards

Insurance

Taxes

Credit Reports and Scores

Loans

Personal Stories

About Us

Financial Balance Review Board

Diversity and Inclusion Pledge

Follow Us

Budgeting

Budget Calculator

Financial Planning

Managing Your Debt

Best Budgeting Apps

Investing

Finding an Advisor

Stocks

Retirement Planning

Cryptocurrency

Best Online Stock Brokers

Best Investment Apps

Mortgages

Owner’s Guide

First-Time Home Buyers

Home Financing

Managing Your Loan

Refinancing Your Mortgage

Using Your Home Equity

Compound Interest Calculator

Best Savings Account Interest Rates in November 2023

Best Bank Certificate Rates in November 2023

Best Banks for Checking Accounts

Best Personal Loans in November 2023

Best Auto Loan Rates

Small Business

Entrepreneurship

Banking

Business Financing

Practical Taxes

Business Tools

Become a Owner

Operations and Success

Career Planning

Finding a Job

Getting a Raise

Job Benefits

Best Jobs

Cover Letters

Resumes

More

Credit Cards

Insurance

Taxes

Credit Reports and Scores

Loans

Personal Stories

About Us

Financial Balance Review Board

Diversity and Inclusion Pledge

Follow Us

Budget

Budgeting Calculator

Financial Planning

Managing Your Debt

Best Budgeting Apps

Investment

Finding an Advisor

Stocks

Retirement Planning

Cryptocurrencies

Best Online Stock Brokers

Best Investment Apps

Mortgages

Owner’s Guide

First-Time Home Buyers

Home Financing

Manage Your Loan

Mortgage Refinance

Using Your Home Equity

Economy

U.S. Economy

Economic Terms

Unemployment

Fiscal Policy

Monetary Policy

Banks

Banking Basics

Compound Interest Calculator

Best Savings Account Interest Rates in November 2023

Best Bank Certificate Rates in November 2023

Best Banks for Checking Accounts

Best Personal Loans in November 2023

Best Auto Loan Rates

Small Business

Entrepreneurship

Banking

Business Financing

Practical Taxes

Business Tools

Become a Owner

Operations and Success

Career Planning

Finding a Job

Getting a Raise

Job Benefits

Best Jobs

Cover Letters

Resumes

More

Credit Cards

Insurance

Taxes

Credit Reports and Scores

Loans

Personal Stories

About Us

Financial Balance Review Board

Diversity and Inclusion Pledge

Follow Us

Budget

Budgeting Calculator

Financial Planning

Managing Your Debt

Best Budgeting Apps

Investment

Finding an Advisor

Stocks

Retirement Planning

Cryptocurrencies

Best Online Stock Brokers

Best Investment Apps

Mortgages

Owner’s Guide

First-Time Home Buyers

Home Financing

Manage Your Loan

Mortgage Refinance

Using Your Home Equity

Source: https://www.thebalancemoney.com/what-s-the-difference-between-a-budget-and-a-ledger-453750

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