Budgeting 101 is a beginner-friendly book that covers the basics of budgeting for both personal and business finances. It provides a step-by-step guide to creating and managing budgets, helping readers gain control over their financial situation. The author explains various budgeting techniques, such as the envelope system and zero-based budgeting, and offers tips on how to track expenses and save money. Whether you're an individual looking to manage your personal finances or a business owner wanting to improve financial stability, this book is a valuable resource.