Liabilities Incurred, Such as for Accrued Payroll, but Still Unpaid

question 21

Multiple Choice

Liabilities incurred, such as for accrued payroll, but still unpaid at year-end, should be recorded in the General Fund by a debit to which one of the following accounts?

• A) Encumbrances Control.
• B) Expenditures Control.
• C) Current Expense.
• D) Appropriations Control

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Definitions:

Denitrification

The microbial process of reducing nitrates or nitrites typically in soil, resulting in the escape of nitrogen gases back into the atmosphere.

Nitrate

A compound containing nitrogen and oxygen that is commonly found in fertilizers and can cause environmental issues in water systems.

Earth's Chemical Cycles

Natural processes that recycle chemicals such as carbon, nitrogen, and oxygen between the Earth's atmosphere, hydrosphere, lithosphere, and biosphere.

Usable Forms

Refers to resources or materials that have been converted into a state where they are ready for use by organisms or human technologies.