The Following Transactions and Events Were Selected from a Federal $\underline{\text{ Transactions: }}$

question 16

Essay

The following transactions and events were selected from a federal agency. All amounts are in millions of dollars.

$\underline{\text{ Transactions: }}$
1. Received a warrant from Treasury for its appropriation for the fiscal year, $300.
2. The OMB apportioned $80 to the agency.
3. The agency head allotted $79 to specific purposes.
4. Preliminary requests were made within the agency for the purchase of $8 in supplies.
5. Purchase orders were approved and placed for the $8 of supplies requested.
6. Salaries of $40 were paid to agency employees.
7. Equipment with an estimated cost of $17 was ordered.
8. The equipment was received along with an invoice for its $17 cost.

$\underline{\text{ Requirement: }}$ Prepare the entries a federal agency should make to record these transactions and events.

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Definitions:

Personal Unconscious

Carl Jung's concept of a component of the mind containing memories and impulses of which the individual is not aware.

Superego

According to Freud, the moral component of personality that incorporates social standards about what represents right and wrong.

Ego

In psychoanalytic theory, the part of the psyche that mediates between the demands of the id, superego, and reality.

Id

In Freud’s theory, the primitive, instinctive component of personality that operates according to the pleasure principle.