Which One of the Following Statements Is False Concerning the Accounting

Which one of the following statements is false concerning the accounting for the budget in the general fund general ledger?

A) The budgetary accounts are affected regularly as revenues and expenditures are recognized.
B) The budgetary accounts may be adjusted during the year to reflect amendments to the budget.
C) The budgetary accounts are closed at the end of the period.
D) The budgetary account for expenditures is called appropriations.