the correct answer is to know how much money is available
The second alternative is correct (B).
Financial control is important and necessary because it sets the limits for maintaining the budget balance of a person or institution. To maintain financial control, you need to produce a budget that includes income and all expenses.
On a budget, it is important to put the revenue at the top to keep track of income variations as expenses are released. In other words, it is for the individual to know how much of the income is still available. It is worth mentioning that good financial planning is one in which total expenses do not exceed income. When expenses are greater than income, we say that the budget is deficient, that is, the individual spent more than he received, which compromises his financial stability.
