Assume That Congress Enacted an Appropriation for a Federal Agency

Assume that Congress enacted an appropriation for a federal agency in the amount of $500,000. The proprietary entry that would be necessary would be $\begin{array}{|c|c|c|r|} \hline& & \text { Debit } &{\text { Credit }} \\\hline \text { A } & \begin{array}{l}\text { Fund Balance with Treasury } \\\text { Unexpended Appropriations }\end{array} & \$ 500,000 & \$ 500,000 \\\hline \text { B. } & \begin{array}{c}\text { Cash } \\\text { Appropriations }\end{array} & \$ 500,000 & \$ 500,000 \\\hline \text { C. } & \begin{array}{c}\text { Appropriation Realized } \\\text { Unapportioned Authority }\end{array} & \$ 500,000 & \$ 500,000 \\\hline \text { D. } & \begin{array}{c}\text { Cash } \\\text { Obligations }\end{array} & \$ 500,000 & \$ 500,000 \\\hline\end{array}$