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

question 73

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 of the following accounts?

• A)Appropriations.
• B)Encumbrances.
• C)Expenses.
• D)Expenditures.

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Definitions:

Encased

Surrounded or covered with a protective layer or material.

Fruit

The mature ovary of a flowering plant, typically containing seeds.

Seeds

The reproductive unit of a flowering plant, capable of developing into another such plant.

Gymnosperms

A collection of plants that produce seeds, such as conifers, cycads, Ginkgo, and gnetophytes, distinguished by their seeds being exposed, not contained within an ovary.