English to Polish Bus/Financial Accounting rachunkowość budżetowa

Bardzo prosze o podatnie definicji, w odniesieniu di zdania:

The conception of accrual budgeting employed here parallels the widely understood
conception of cash budgeting as a system of budgeting in which control totals are defined
wholly or primarily as limits on payments—and of cash/commitments budgeting (as, for
example, in the Argentine, French and the U.S. systems) as a system in which control totals
are set for both payments and commitments.