All of the following are guidelines for budgeting except:

A. budgets should be prepared using a bottom-up,
B. participatory approach budgets should be prepared using a top-down approach
C. evaluations offer opportunities to explain differences between actual and budgeted amounts.
D. goals should be challenging but attainable

B. participatory approach budgets should be prepared using a top-down approach

Explanation:

Option A is incorrect because it is one of the significant guidelines for budgeting.

Option C is a budgeting guideline which helps to differentiate the actual and budgeted amounts.

Option D is an important element to attain the objectives through budgeting. Therefore, it is incorrect.

Option B is the answer as there is no option to prepare the budget using a top-down approach.

answer; correct answer is investing activity;

what are the sentences? so we can answer the question.