The County Determined It Needed to Prepare a Budget Amendment

question 40

Multiple Choice

The county determined it needed to prepare a budget amendment to reflect a decrease in charges for services of $100,000 and an increase in public safety expenditures of $150,000. What will be the effect of these two adjustments on the Budgetary Fund Balance account?

• A) Budgetary Fund Balance will be debited $250,000.
• B) Budgetary Fund Balance will be credited $250,000.
• C) Budgetary Fund Balance will be debited $50,000.
• D) Budgetary Fund Balance will be credited $50,000.

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Definitions:

Scheme Theory

A cognitive framework or approach that emphasizes the structuring of information into schemas, which are mental representations organizing knowledge and guiding information processing.

Fuzzy Trace Theory

A cognitive psychology theory suggesting people encode information into two types of representations: verbatim (exact details) and gist (the essence or meaning).

Problem Solving

The process of identifying solutions to specific issues or obstacles in a logical and systematic manner.

Applying Rules

The process of utilizing predetermined guidelines or procedural methods in various situations or contexts.