Assuming all legal requirements have been met,the revenues budget total should be debited to the Estimated Revenues control account; the appropriations budget total should be credited to Appropriations and the difference should be debited or credited to Budgetary Fund Balance.

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This is correct accounting treatment for a government entity's budget. The revenues budget total should be debited to the Estimated Revenues control account and the appropriations budget total should be credited to Appropriations. Any difference between the two should be recorded as a debit or credit to Budgetary Fund Balance, depending on whether the revenues exceed or fall short of appropriations.

Assuming All Legal Requirements Have Been Met,the Revenues Budget Total