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:

Zygomatic

Referring to the cheekbone or zygoma, a bone that shapes the face and forms the orbit of the eye.

Ethmoid

The ethmoid bone is a spongy, cuboid-shaped bone situated between the eyes and forming part of the cranial base and the nasal cavity walls.

Lacrimal

Related to tears or the glands that produce tears.

Superior Articular Facet

The upper part of a vertebra that connects with an adjacent vertebra, contributing to the spine's flexibility and movement.