$15.$ An $$appropriation$$ is:

a$.$ Money legally set aside for a special use or purpose.

b$.$ The money spent for special operations.

c$.$ All money needed to carry on specified operations.

d$.$ The money set aside to meet future obligations.

$16.$ Which of the following accounts normally has a credit balance?

a$.$ Revenue

b$.$ Both Revenue and Liability

c$.$ Liability

d$.$ Expenditure

$17.$ The best way to select a sample to test internal controls is:

a$.$ Block sampling

b$.$ Blind sampling

c$.$ Random sampling

d$.$ Internal sampling

$18.$ Cost accounting in government is designed primarily to:

a$.$ Protect public funds against fraudulent practices.

b$.$ Ensure the legality of expenditures.

c$.$ Strengthen the control of expenditures.

d$.$ Aid in determining the efficiency with which public work is being done.