Following is a list of a number of accounts used by federal agencies.

Required
For each of the accounts listed indicate in Column A whether the account is a proprietary account (P) or a budgetary account (B). In Column B indicate whether the account has a normal debit (Dr) or credit (Cr) balance.

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Column A P or B Column B Dr or Cr 1. Unexpended Appropriations 2. Office Materials and Supplies 3. Undelivered Orders 4. Commitments 5. Accumulated Depreciation 6. Fund Balance with Treasury 7. Other Appropriations Realized 8. Disbursements in Transit 9. Accounts Payable 0. Cumulative Results of Operations