Category will list all category in the application. It allow to add / edit category properties (default amount, active)
Transaction will have 2 kinds of transactions (expense and revenue). Transactions will has the list properties in the Transaction model.
Budgets will be created automatically for each month with the default value of of each active category. The remained and spent value will be listed for each active category and total budgets for each month.
Here is some techniques are using: