A Federal Agency Received $900,000 as Its Annual Appropriation from Congress

question 16

Multiple Choice

A federal agency received $900,000 as its annual appropriation from Congress. How would the appropriation be recorded by the agency?

• A) In the budgetary track debit Fund Balance with Treasury $900,000, and credit Unapportioned Authority $900,000; in the proprietary track debit Other Appropriations Realized $900,000, and credit Unexpended Appropriations $900,000.
• B) In the budgetary track debit Other Appropriations Realized $900,000, and credit Unexpended Appropriations; in the proprietary track debit Fund Balance with Treasury $900,000, and credit Unapportioned Authority $900.000.
• C) In the budgetary track debit Other Appropriations Realized $900,000, and credit Unapportioned Authority $900,000. In the proprietary track no entry is recorded since the transaction involves the budget.
• D) In the budgetary track debit Other Appropriations Realized $900,000, and credit Unapportioned Authority $900,000; in the proprietary track debit Fund Balance with Treasury, and credit Unexpended Appropriations.

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Definitions:

Unconscious Desires

Desires and wishes that are not readily available to the conscious mind but influence behaviors and emotions.

Dreams

A series of thoughts, images, and sensations occurring in a person's mind during sleep.

Reprocessing Information

The mental process of recalling, analyzing, and potentially altering memories or information.

Electrical Activity

Electrical Activity refers to the movement of electrically charged particles, such as ions, within or between cells, often associated with neural and muscular function.