The General Ledger Journal Entry in the General Fund to Record

question 137

Multiple Choice

The general ledger journal entry in the General Fund to record encumbrances for the issuance of purchase orders would include:

• A) A credit to Encumbrance Control
• B) A debit to Expenditures Control
• C) A credit to Accounts Payable
• D) A credit to Budgetary Fund Balance-Reserve for Encumbrances

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Definitions:

Contrast Error

A performance appraisal bias where an employee's evaluation is affected by comparing them with others rather than against specific objective criteria.

Interviewer

A person who asks questions, often for job selection purposes or in research contexts.

Applicant

An individual who expresses formal interest in an open position or opportunity within an organization.

Pygmalion Effect

The phenomenon whereby higher expectations lead to an increase in performance; a form of self-fulfilling prophecy in the context of personal or organizational development.