12. The appropriate format of the end-of-fiscal-year journal entry (explanation omitted) to close the Encumbrances ledger account...
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12. The appropriate format of the end-of-fiscal-year journal entry (explanation omitted) to close the Encumbrances ledger account of a governmental entity’s general fund is:
a. Unreserved and Undesignated Fund Balance Encumbrances
b. Fund Balance Reserved for Encumbrances Encumbrances
c. Expenditures Encumbrances
d. Encumbrances Appropriations
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