The Entry to Record Appropriations Is Notable Because It Involves

question 68

Multiple Choice

The entry to record appropriations is notable because it involves the use of account titles that are unique to the federal government. Which of the following statements is not correct?

• A) The account Unexpended Appropriations is credited at the time of an appropriation.
• B) Unexpended Appropriations is an asset on the federal agency's balance sheet is called "Due from Treasury.
• C) Federal agencies do not typically maintain cash balances. Instead, the ability to draw cash from the Treasury is recognized as an asset at the time of an appropriation with the account Fund Balance with Treasury.
• D) Payments made by Treasury on behalf of the agency are reflected with a credit to Fund Balance with Treasury.

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Definitions:

Factitious Disorder

A psychological disorder characterized by the deliberate fabrication of symptoms or self-infliction of injury in order to assume the sick role without external incentives.

Munchausen Syndrome

Munchausen Syndrome is a psychiatric disorder wherein individuals purposely feign disease, illness, or psychological trauma to draw attention, sympathy, or reassurance to themselves.

Somatic Symptom Disorder

A mental disorder characterized by an excessive focus on physical symptoms, such as pain or fatigue, that causes major emotional distress and difficulties in functioning.

Factitious Disorder

A mental disorder in which a person acts as if they have a physical or mental illness when they are not really sick, to assume the sick role and gain medical attention.