There are a number of different ways to put a budget together.
What you need to do is find one which suits you and your finances. Whatever helps you get your money under your control.
This particular budget I at first thought that it was about just getting a balance and it's true that is part of the plan.
However, there is also another twist in this that you might find interesting.
You'll find it at about 3:10 and again at about 5:40.
When you have watched this video you may like to follow this link to download a budget spreadsheet.