State University, a Public University, Has a Policy of Granting

question 65

Multiple Choice

State University, a public university, has a policy of granting faculty members a one-year paid sabbatical leave after a period of seven years continuous employment. The leave is for further study, research, or public service. A particular faculty member earns $90,000 per year. Assuming that the college maintains its books and records in a manner that facilitates the preparation of government-wide financial statements and assuming that any appropriate accruals have been made, what is the appropriate entry to record the employee's salary paid while on sabbatical leave?

• A) Debit Expenditures $90,000; Credit Cash $90,000.
• B) Debit Expenses $90,000; Credit Cash $90,000.
• C) Debit Sabbatical leave payable $90,000; Credit Cash $90,000.
• D) No entry required.

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