Budžet ima prihode i rashode.

Because budžet is the subject of the sentence, so it stays in the nominative singular form.

• budžet = nominative singular
• budžeta would usually be genitive singular

In Budžet ima prihode i rashode, the budget is the thing that has something, so budžet is the correct form.

Ima is the 3rd person singular present tense of the verb imati = to have.

So:

• ja imam = I have
• ti imaš = you have
• on/ona/ono ima = he/she/it has

Since budžet is singular, you use ima.

Because they are the direct objects of the verb ima, so they appear in the accusative plural.

Their dictionary forms are:

• prihod = income / revenue
• rashod = expense / expenditure

Plural nominative:

• prihodi
• rashodi

But after imati, masculine nouns that refer to non-living things usually take the same form in accusative plural as in nominative plural, and with these nouns that form is:

• prihode
• rashode

So in this sentence:

• Budžet ima prihode i rashode. = The budget has revenues and expenditures.

All three nouns here are masculine:

• budžet = masculine
• prihod = masculine
• rashod = masculine

You can often recognize many masculine nouns by the fact that they end in a consonant in the basic form.

Serbian does not have articles like English the and a/an.

So budžet can mean:

• a budget
• the budget

The exact meaning depends on context.

That is completely normal in Serbian. Learners often expect an article, but Serbian simply does not use one.

Yes. Serbian word order is more flexible than English word order, because case endings help show each word’s role.

The most neutral order here is:

• Budžet ima prihode i rashode.

But other orders are possible for emphasis, for example:

• Prihode i rashode ima budžet.
• Budžet prihode i rashode ima.

These sound more marked or stylistic. For a learner, the standard neutral order is the best one to use first.

I means and.

Here it links the two objects:

• prihode i rashode = revenues and expenditures

Yes, it normally goes between the two coordinated words, just like English and.

A helpful approximate pronunciation is:

• BU-jet

More accurately:

• bu as in book but shorter
• dž sounds like the j in jam
• ž sounds like the s in measure
• stress is usually on the first syllable: BUDžet

So budžet is roughly BOO-jet, but with Serbian sounds.

Approximate pronunciations:

• prihode ≈ PREE-ho-de
• rashode ≈ RA-sho-de

A few sound notes:

• h is clearly pronounced in Serbian, unlike in some English words where it may be weak
• r is rolled or tapped
• š sounds like sh in shoe

So:

• prihode has a real h sound
• rashode has š = sh

They are very close, especially in financial or administrative language.

Common equivalents are:

• prihod = income, revenue
• rashod = expense, expenditure

In the context of a budget, English often uses:

• revenues and expenditures or
• income and expenses

So the exact English word can vary depending on context, but the Serbian words are perfectly natural in finance and accounting.

Here are the basic forms:

• budžet = budget
  plural: budžeti

• prihod = income / revenue
  plural: prihodi

• rashod = expense / expenditure
  plural: rashodi

In this sentence, though, you see the accusative plural forms of the last two:

• prihode
• rashode

That is why they do not appear exactly as the dictionary plural forms.

Yes, you could, but it changes the nuance a little.

• ima = has
• sadrži = contains / includes

So:

• Budžet ima prihode i rashode sounds straightforward and simple.
• Budžet sadrži prihode i rashode sounds a bit more formal, like The budget contains/includes revenues and expenditures.

Both are possible, but ima is simpler and very natural.

No. In Serbian, you usually do not add a subject pronoun unless you want emphasis or contrast.

So you normally say:

• Budžet ima prihode i rashode.

not:

• On ima prihode i rashode.

unless it is already clear that on refers to budžet and you specifically want to emphasize it.

Serbian often leaves pronouns out when they are not necessary.