A Certain Federal Agency Placed an Order for Office Supplies

question 54

Multiple Choice

A certain federal agency placed an order for office supplies at an estimated cost of $14,400. Later in the same fiscal year these supplies were received at an actual cost of $14,800. Assume commitment accounting is not used by this agency. At the time the order is received, what is the net effect on the budgetary and proprietary track accounts?

• A) Budgetary Accounts: $14,400; Proprietary Accounts: $14,400.
• B) Budgetary Accounts: $14,400; Proprietary Accounts: $14,800.
• C) Budgetary Accounts: $400; Proprietary Accounts: $14,800.
• D) Budgetary Accounts: $0; Proprietary Accounts: $14,800.

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Definitions:

Proctoscope

A medical instrument used to examine the inside of the rectum.

Rectum

The final section of the large intestine, terminating at the anus, where feces are stored before elimination.

Anal Canal

The final segment of the large intestine that connects the rectum to the anus, through which stools are expelled.

Lower Rectum

The final section of the large intestine, leading to the anus, where feces are stored before being expelled from the body.