The General Fund of Athens Ordered Computer Equipment on December

question 39

Multiple Choice

The general fund of Athens ordered computer equipment on December 1,20X8,for $32,000.The order was appropriately encumbered on this date.Athens received the computer equipment on January 25,20X9,and issued a voucher to pay the vendor $32,400.Athens uses the calendar year for reporting,and all outstanding encumbrances lapse at year-end.Athens' governing board honors all outstanding encumbrances by including them in the following year's appropriations.On January 25,20X9,the general fund of Athens should debit:

• A)Encumbrances for $32,000.
• B)Fund Balance-assigned for Encumbrances for $32,400.
• C)Expenditures-20X8 for $32,400.
• D)Expenditures for $32,400.

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Definitions:

Cardiac Problems

Health issues related to the heart, which can range in severity from minor to life-threatening conditions, including heart disease, arrhythmias, and heart attacks.

Emotional Distress

A state of emotional suffering often characterized by feelings of anxiety, depression, or stress.

Addiction

A compulsive, chronic, physiological or psychological need for a substance, activity, or habit that is harmful to the individual.

Dependence

A state of needing something or someone for support, survival, or to function properly.