$11.$ The term $$encumbrances$$ as used in governmental accounting refers to:

a$.$ Debt or other legal obligations constituting a liability of a specific fund.

b$.$ Obligations for the payment of which a special portion of an appropriation is reserved.

c$.$ The amount of money disbursed from the appropriation of a fund.

d$.$ Debts or other legal obligations arising out of a transaction.

$12.$ To say that the earnings are $$prorated$$ means most nearly that they were:

a$.$ Distributed equally.

b$.$ Divided equally.

c$.$ Assessed equally.

d$.$ divided proportionally.

$13.$ Which of the following information is reported on a $1099$ form?

a$.$ Payments to independent contractors for services performed.

b$.$ Employment eligibility verification.

c$.$ Employment eligibility verification and wages of employees claiming to be exempt.

d$.$ Wages of employees claiming to be exempt.

$14.$ Which of the following is not a principle of the Government Accounting Standards Board $($GASB$)?$

a$.$ Financial reporting

b$.$ Common terminology and classification

c$.$ Basis of accounting

d$.$ Confirmations.