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The word comes from the French "bougette", a little bag.
Cotgrave translates bougette "a little coffer or trunk ... covered with leather."
BUDGET (originally from a Gallic word meaning sack, latinized as _bulga_, leather wallet or bag, thence in O.Fr. _bougette_, from which the Eng. form is derived), the name applied to an account of the ways and means by which the income and expenditure for a definite period are to be balanced, generally by a finance minister for his state, or by analogy for smaller bodies.
English budget came via French bougette little bag, and was then exported back to French with its new sense.
The word 'budget', according to the Oxford Dictionary, is derived from the Old French bougette, the diminutive of bouge, which meant, very simply, a leather bag.
Some etymologists say that considering the crores of rupees mopped up in today's budgets, the use of the diminutive bougette is no longer warranted, and we should call it a Budge instead of a Budget.
Authorities agree that budget is from the archaic French bougette, diminutive of bouge, 'pocket, purse' (Old French bolge, diminutive bolgete).
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