There should be a total of 6 columns in the document. These columns should be with below order;
1.Category ID (System category ID) (Mandatory field.)
2.Budget Item Title (Title of expense or income item should be written.)( Mandatory field.)
3.Accounting Code (Mandatory Field)
4.Income (If Income, 1)
5.Expense (If Expense, 1)
6.Explanation (Detail)