Which of the following is not a budgetary account?
A)Appropriations
B)Estimated Revenues
C)Encumbrances
D)Reserve for Encumbrances

Name: Which of the following is not a budgetary account? A)Appropriations B)Estimated Revenues C)Encumbrances D)Reserve for Encumbrances
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Question

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Appropriations, Estimated Revenues, and Encumbrances are all budgetary accounts. Reserve for Encumbrances is a non-budgetary account used to show the portion of encumbrances that are still outstanding or unused.

Which of the Following Is Not a Budgetary Account