At the Beginning of the Year,a Town Adopted a Budget

question 31

Multiple Choice

At the beginning of the year,a town adopted a budget based on estimated revenues of $1,800,000 and appropriations of $1,780,000.Because of an emergency late in the year,the town found it necessary to increase the sanitation department appropriation by $8,000.What entry should the town make to record the emergency appropriation?

• A)debit estimated revenues;credit appropriations for $8,000
• B)debit appropriations;credit budgetary fund balance for $8,000
• C)debit budgetary fund balance;credit appropriations for $8,000
• D)debit appropriations;credit estimated revenues for $8,000

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Definitions:

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