diff --git a/accounting/others/adviser/budget.rst b/accounting/others/adviser/budget.rst
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+++ b/accounting/others/adviser/budget.rst
@@ -1,3 +1,156 @@
-=================================
+===============================
 How to manage financial budget?
-=================================
\ No newline at end of file
+===============================
+
+Overview
+========
+
+Managing budgets is an essential part of running a business. It allows
+you to measure your actual financial performance against the planned
+one. Odoo manages its budgets using both General and Analytic Accounts.
+
+We will use the following example to illustrate. We just started a
+project with Smith&Co and we would like to budget the incomes and
+expenses of that project. We plan to have a revenue of 1000 and we don't
+want to spend more than 700.
+
+Configuration 
+=============
+
+First we need to install the relevant apps to use budgeting. The main
+module is the accounting app. Go in the app module and install the
+**Accounting and Finance** app.
+
+.. image:: media/budget01.png
+   :align: center
+
+Further configuration is as well necessary. Go to :menuselection:`Accounting
+module --> Configuration --> Settings` and enable the **Budget
+management** feature
+
+.. image:: media/budget02.png
+   :align: center
+
+If we want to be precise and point specific invoices and vendors bills
+to our budget, you should enable the Analytic accounting as well. If we
+don't we will only be able to budget the total amount of general
+accounts.
+
+Budgetary Positions
+-------------------
+
+Budgetary positions are the general accounts for which you want to keep
+budgets (typically expense or income accounts). They need to be defined
+so Odoo can know it which accounts he needs to go get the budget
+information. Some might be already installed with your chart of
+accounts.
+
+To define the positions enter the :menuselection:`Accounting module --> Configuration -->
+Budgetary Positions`.
+
+For our example we need to define what accounts relates to our project's
+expenses. Create a position and add items to select the accounts.
+
+.. image:: media/budget03.png
+   :align: center
+
+In this case we select the three relevant accounts used wherein we will
+book our expenses.
+
+.. image:: media/budget04.png
+   :align: center
+
+Click on *Select*.
+
+.. image:: media/budget05.png
+   :align: center
+
+Save the changes to confirm your Budgetary position.
+
+Repeat this steps to create a revenue budgetary position. Only in this
+case select the relevant income accounts.
+
+Analytical account
+------------------
+
+If you wish to point specific invoices or vendor bills to your budget
+you need to use analytical accounting. Odoo needs to know which costs or
+expenses are relevant to a specified budget. To do so we need to link
+our invoices and expenses to a defined analytical account. Create an
+analytical account by entering the Accounting module and clicking
+:menuselection:`Advisers --> Analytic Accounts --> Open Charts`. Create a new Account
+called Smith&Co project and select the related partner.
+
+.. image:: media/budget06.png
+   :align: center
+
+Set a budget
+============
+
+Let's now set our targets for our budget. We specified that we expect to
+gain 1000 with this project and we would like not to spend more than
+700.
+
+To set those targets, enter the accounting app, select :menuselection:`Advisers -->
+Budgets` and create a new Budget.
+
+We have to give a name to the budget. In this case we'll call it "Smith
+Project". Select the period wherein the budget will be applicable. Next
+add an item to specify your targets in the Budget Line.
+
+.. image:: media/budget07.png
+   :align: center
+
+Select the Budgetary Position related to the Budget Line. In other
+words, select the position that points to the accounts you want to
+budget. In this case we will start with our 700 maximum charge target.
+Select the "Cost" Budgetary Position and specify the Planned Amount.
+As we are recording a cost, we need to specify a **negative amount**.
+Finally, select the corresponding analytic account.
+
+.. image:: media/budget08.png
+   :align: center
+
+Click on **Save & new** to input the revenue budget. The Budgetary
+Position is Revenue and the Planned Amount is 1000. Save and close
+
+You'll need to **Confirm** and **Approve** the budget.
+
+Check your budget
+=================
+
+You can check your budget at any time. To see the evolution, let's book
+some Invoices and Vendors Bills.
+
+.. tip::
+	
+	if you use analytical accounts remember that you need to specify the account in the invoice and / or purchase line.
+
+.. seealso::
+
+	for more information about booking invoices and purchase orders see:
+
+	* :doc:`../../receivables/customer_invoices/overview`
+	* :doc:`../../../purchase/overview/from_po_to_invoice`
+
+Go back in the budget list and find the Smith Project.
+
+Via the analytical account, Odoo can account the invoice lines and
+purchase lines booked in the accounts and will display them in the
+**Practical Amount** column.
+
+.. image:: media/budget09.png
+   :align: center
+
+.. note::
+
+	The theoretical amount represents the amount of money you theoretically could
+	have spend / should have received in function of the date. When your budget
+	is 1200 for 12 months (january to december), and today is 31 of january, the
+	theoretical amount will be 1000, since this is the actual amount that could
+	have been realised.
+
+.. rst-class:: text-muted
+
+| Written by Cédric Vandermeersch (Odoo)
+| Proofread by Benjamin Stiens (Odoo)
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