Liabilities Incurred,such as for Accrued Payroll,but Still Unpaid at Year-End,should

question 66

Multiple Choice

Liabilities incurred,such as for accrued payroll,but still unpaid at year-end,should be recorded in the General Fund by a debit to which one of the following accounts?

• A) Current Expense.
• B) Appropriations.
• C) Encumbrances.
• D) Expenditures.

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Definitions:

Accountable Care Organization

A group of healthcare providers who come together to give coordinated high-quality care to Medicare patients, aiming at reducing costs.

Health Care Reform

Efforts and policies aimed at improving and expanding access to health care services, reducing costs, and improving the quality of care.

Heart Failure

A chronic condition in which the heart is unable to pump efficiently, leading to insufficient blood flow to meet the body's needs.

Discharge Planning

The process of preparing a patient to leave one care setting (such as a hospital, nursing home, or other facility) for another or for home.