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

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

Quizplus · Accepted Answer

Encumbrances, Estimated Revenues, and Appropriations are all budgetary accounts. Encumbrances Outstanding is not a budgetary account, but rather a subsidiary record used to track the status of encumbrances.

Which of the Following Is Not a Budgetary Account