This might be an issue of an unused account.

The budget module defaults (each time you open it) to showing only accounts 
that contain transactions.

If this is a new account with no activity, it will not be visible.

With the budget already open, select View > Filter By... > Other > Show unused 
accounts.

It should now be visible to enter budget figures.

Note, the budget report has its own separate selection of accounts, which is 
why it can be included in a report, but not normally seen in the budget module 
tab.

This situation has recently come up in another thread where a user was creating 
a budget right at their start of using GnuCash before any transaction activity 
had been entered, no accounts at all were initially visible because they were 
at that point ‘unused’.

I would consider this behavior a bug but I haven’t checked if one has been 
filed on it yet.

If this suggestion still doesn’t resolve the dilemma, please report back.

Regards,
Adrien

> On Jan 31, 2019, at 5:55 PM, Ken Agar <kena...@gmail.com> wrote:
> 
> I have had the same problem for 2 years.  In setting up a budget for the
> year the Budget function arbitrarily refuses to accept several accounts.  I
> cannot input budget amounts for these particular accounts accounts
> 
> In the budget report I can see the account and amount in the account but no
> budget figure is associated with the account
> 
> For eample there is an account:  income#5 and it is not in the screen for
> creating a budget.  But it is in the Budget report
> 
> I have deleted the budget and created another.  Same result.
> Deleted the budget and the account  then recreated the account and a new
> budget but the account is still not included.
> This years accounts are not the same as last years accounts.
> how do I get the budget function to recognize the account.
> -- 
> Ken Agar,

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