Which of the Following Observations Concerning Encumbrances Is NOT True

question 58

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 an unique element of governmental accounting.
• D)They are recognized only at the time disbursements are made.

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Definitions:

Expectancy Model

A theory that explains the process individuals use to evaluate the likelihood that their efforts will lead to the desired outcome based on their expectations and the attractiveness of that outcome.

Expectancy Model

A psychological theory proposing that an individual's motivation is related to their expectation of achieving a desired outcome and the value they place on that outcome.

Motivated

The inner drive or psychological force that compels an individual towards a specific goal or action.

Equity Theory

A theory in social psychology that explains how individuals assess their own input-to-outcome ratios in comparison to others', in terms of fairness.