A Federal Agency Recorded the Receipt of Supplies at an Actual

question 1

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 proprietary track accounts?

• A) It would not be recorded in the proprietary track; it would only be recorded in the budgetary track.
• B) Debit Operating Materials and Supplies $57,000 and credit Accounts Payable $57,000.
• C) Debit Unexpended Appropriations $57,000 and credit Appropriations Used $57,000.
• D) Debit Operating Materials and Supplies $57,000 and Unexpended Appropriations $57,000; credit Accounts Payable $57,000 and Appropriations Used $57,000.

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Definitions:

Motivation

The internal drive or external stimulus that prompts an individual to act or behave in a certain way, aiming towards specific goals or outcomes.

Hope

A feeling of expectation and desire for a certain thing to happen, often associated with optimism.

Nursing Tasks

Specific duties assigned to nurses, including patient care, medication administration, and collaboration with other healthcare professionals.

Working Phase

The stage in a process where the main work is carried out, often involving problem-solving, implementation of plans, or active engagement.