Typically Divisional Budget will implement a "division" using Jobs, Classes, Tracking Categories and the Income and Expense Activities will be budgeted to Profit and Loss Accounts.
These budget are available to be compare with Actuals in the Profit and Loss mappings and reports.
At times Capitol Works will use Balance Sheet account and in these situations a Divisional Budget can be set to include Balance Sheet accounts. When this used the the Trial Balance mapping and reports are used for reporting on Budget and Actuals