1. The Town of Seabreeze adopted its budget for the year ended December 31, 20X5. The town formally integrates its budget into its accounting records. In journalizing its budget, the town would record:

A. A debit to reserve for encumbrances.

B. A debit to reserve for encumbrances.

C. A credit to reserve for encumbrances.

D. A credit to appropriations control.

2. Which of the following journal entries should a city use to record $250,000 for fire department salaries and wages incurred during the month of May?

		A. Salaries and wages expense $250,000 Encumbrances $250,000
		B. Expenditures-salaries and wages $250,000 Salaries payable $250,000
		C. Salaries and wages expense $250,000 Appropriations $250,000
		D. Encumbrances $250,000 Salaries payable $250,000

3. The estimated revenues control account of a governmental unit is debited when:

		A. Actual revenues are recorded.
		B.The budget is recorded.
		C. Actual revenues are collected.
		D. The budget is closed at the end of the year.

4. Which of the following accounts of a governmental unit is debited when taxpayers are billed for property taxes?

		A. Revenues.
		B. Allowance for uncollectible property taxes.
		C. Taxes receivable - current.
		D. Estimated revenues.