The Journal Entry to Record an Encumbrance Would Include

question 98

Multiple Choice

The journal entry to record an encumbrance would include:

• A) A debit to Budgetary Fund Balance - Reserve for Encumbrances
• B) A credit to Budgetary Fund Balance - Reserve for Encumbrances
• C) A debit to Appropriations Control
• D) A credit to Encumbrance Control

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Definitions:

Parking Brakes

A secondary braking system, usually mechanically operated, designed to hold a vehicle stationary when parked.

Trailer Lock

A security device or mechanism designed to prevent the unauthorized detachment or theft of a trailer by locking it to the towing vehicle or immobilizing its wheels.

Severe Braking

A situation where brakes are applied forcefully and suddenly, often in an emergency, to reduce vehicle speed quickly.

Brake Fade

Caused by a number of factors mostly relating to reduction in the coefficient of friction of brake friction materials. Thermal expansion of brake drums under prolonged braking tends to enlarge drum diameters, meaning that the actuation mechanisms such as slack adjusters no longer function at optimum mechanical efficiency, which makes brake fade more of a problem in drum brake systems.