A Federal Agency Recorded the Receipt of Supplies at an Actual

question 40

Multiple Choice

A federal agency recorded the receipt of supplies at an actual cost of $57,000. At the time the purchase orders were issued it was estimated the supplies would cost $56,000. How would this transaction be recorded in the budgetary track accounts?

• A) It would not be recorded in the budgetary track; it would only be recorded in the proprietary track.
• B) Debit Undelivered Orders $57,000 and credit Expended Authority $57,000.
• C) Debit Undelivered Orders $56,000, debit Allotments $1,000, and credit Expended Authority $57,000.
• D) Debit Undelivered Orders $57,000, credit Allotments $1,000, and credit Expended Authority $56,000.

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Definitions:

Baseline

An initial set of measurements or observations used as a reference point for comparison over time or conditions.

Preoperative

Pertaining to the period or phases preceding a surgical operation, involving preparation and evaluation of the patient for surgery.

Deep Breathe

A respiratory exercise involving deliberate, slow inhalation followed by prolonged exhalation, used to promote relaxation or improve lung function.

Cough

A sudden, forceful expulsion of air from the lungs that clears the air passages; a common symptom of respiratory conditions.