Which of the Following Observations Concerning Encumbrances Is NOT True

question 23

Multiple Choice

Which of the following observations concerning encumbrances is NOT true?

• A) Their purpose is to ensure that the expenditures within a period do not exceed the budgeted appropriations.
• B) They provide a control system and safeguard for governmental unit administrators.
• C) They are a unique element of governmental accounting.
• D) They are recognized only at the time disbursements are made.

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Definitions:

Microscope

A device designed for viewing items that are too tiny to be seen with the unaided eye.

Specimen Slide

A thin glass plate used to hold objects for examination under a microscope.

Light Source

An object or device that emits light, used for illumination or visualization.

Ocular

Pertaining to the eye or vision, involving the anatomy and function of the eye.