1. The purpose of an encumbrance is to:

a.	amend the budgeted appropriations.
b.	assist the administration to avoid overspending and plan for payment of expected liabilities.
c.	record liabilities that will be paid beyond the period where funds are currently available.
d.	None of the above

2. After the closing entries have been journalized and posted, but prior to the next accounting period, which of the following accounts would have a balance?

a.	Fund Balance--Unassigned
b.	Appropriations
c.	Other Financing Uses
d.	Revenues