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:

Nonrebreathing Face Mask

A mask used to deliver high concentrations of oxygen to patients, preventing the inhalation of exhaled gases.

Simple Face Mask

A basic form of protective face covering, typically used in medical settings, that covers the nose and mouth.

Arterial Blood Gas

A diagnostic test that measures the levels of oxygen, carbon dioxide, and acidity (pH) in arterial blood, used to assess lung function and gas exchange.

Oxygen Saturation

A measure of the amount of oxygen carried by the hemoglobin in the blood relative to its maximum capacity, typically expressed as a percentage.