1. Which type of fund entities are used to account for the activities of nonbusiness organizations that are similar to those of business enterprises? _______________________

2. When budgeted expenditures are enacted into law, they are referred to as _______________________?

3. The term used to describe the application of accounting to expendable fund entities is the __________?

4. The entry to close appropriations, expenditures, and encumbrances accounts includes a debit to ?